Obj. 1 VA. Cash payment, State the effect (cash receipt or cash payment and amount) of each of the following transac EX 13-2 Effect of transactions on cash flows tions, considered individually, on cash flows: A. Retired $400,000 of bonds, on which there was $3,000 of unamortized discount, for $411,000. B. Sold 20,000 shares of $5 par common stock for $22 per share. C. Sold equipment with a book value of $55,800 for $60,000. D. Purchased land for $650,000 cash. E. Purchased a building by paying $50,000 cash and issuing a $450,000 mortgage note payable. F. Sold a new issue of $500,000 of bonds at 98. G. Purchased 10,000 shares of $10 par common stock as treasury stock at $33.25 per share. H. Paid dividends of $1.50 per share. There were 1,000,000 shares issued and 120,000 shares of treasury stock. $411,000