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Effect of Transactions on Cash Flows State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired $310,000 of bonds, on which there was $3,100 of unamortized discount, for $322,000. b. Sold 7,000 shares of $10 par common stock for $24 per share. c. Sold equipment with a book value of $46,000 for $66,200. d. Purchased land for $316,000 cash. e. Purchased a building by paying $55,000 cash and issuing a $90,000 mortgage note payable. f. Sold a new issue of $160,000 of bonds at 97. g. Purchased 6,200 shares of $35 par common stock as treasury stock at $64 per share. h. Paid dividends of $2.20 per share. There were 21,000 shares issued and 3,000 shares of treasury stock. Effect Amount a b. Cash payment Cash receipt C. d. f. 9. h