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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 $200,000 of bonds, on which there was $2,000 of unamortized discount, for $208,000. b. Sold 12,000 shares of $10 par common stock for $23 per share. c. Sold equipment with a book value of $47,500 for $68,400. d. Purchased land for $348,000 cash. e. Purchased a building by paying $52,000 cash and issuing a $120,000 mortgage note payable. f. Sold a new issue of $210,000 of bonds at 98. g. Purchased 4,300 shares of $35 par common stock as treasury stock at $69 per share. h. Paid dividends of $2.10 per share. There were 34,000 shares issued and 5,000 shares of treasury stock