EX $16-2$ Effect of transactions on cash flows State the effect $($cash receipt or payment and amount$)$ of each of the following transactions, considered individually, on cash flows: a$.$ Retired $ $500,000$ of bonds, on which there was $ $5,000$ of unamortized discount, for $ $525,000$ b$.$ Sold $6,000$ shares of $ $20$ par common stock for $ $30$ per share. c$.$ Sold equipment with a book value of $ $98,200$ for $ $117,500.$ d$.$ Purchased land for $ $322,000$ cash. e$.$ Purchased a building by paying $ $75,000$ cash and issuing a $ $62,500$ mortgage note payable, f$.$ Sold a new issue of $ $300,000$ of bonds at $101.$ g$.$ Purchased $2\mathrm{.}500$ shares of $ $40$ par common stock as treasury stock at $ $50$ per share. h$.$ Paid dividends of $ $2\mathrm{.}00$ per share. There were $50,000$ shares issued and $10,000$ shares of treasury stock.