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eBook o 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. Sold equipment with a book value of $66,100 for $95,200. G b. Sold a new issue of $190,000 of bonds at 98. C. Retired $260,000 of bonds, on which there was $2,600 of unamortized discount, for $270,000. d. Purchased 6,300 shares of $40 par common stock as treasury stock at $77 per share. e. Sold 12,000 shares of $25 par common stock for $45 per share. f. Paid dividends of $2.40 per share. There were 24,000 shares issued and 4,000 shares of treasury stock. g.Purchased land for $491,000 cash. h. Purchased a building by paying $46,000 cash and issuing a $120,000 mortgage note payable. Effect Amount C.O s 95200 Cash receipt 19000C $ 27000c s 485100 $ 54000c s 57600 Cash receipt t c. [ cash payment . Cash payment Cash recelpt cash payment : d. g. C S49100C Cash payment t h. Cash payment s 46000