State the effect $($cash receipt or cash payment and amount$)$ of each of the following transactions, considered individually, on cash flows:

Retired $$290,000$ of bonds, on which there was $$2,900$ of unamortized discount, for $$302,000.$

Sold $7,000$ shares of $$15$ par common stock for $$29$ per share.

Sold equipment with a book value of $$61,200$ for $$88,100.$

Purchased land for $$550,000$ cash.

Purchased a building by paying $$75,000$ cash and issuing a $$90,000$ mortgage note payable.

Sold a new issue of $$250,000$ of bonds at $99.$

Purchased $3,900$ shares of $$25$ par common stock as treasury stock at $$50$ per share.

Paid dividends of $$2\mathrm{.}10$ per share. There were $20,000$ shares issued and $3,000$ shares of treasury stock.

Line Item Description Effect Amount

a$.$

Cash payment

$fill in the blank $2$

$297,100$

b$.$

Cash receipt

$fill in the blank $4$

$348,000$

c$.$

Cash receipt

$fill in the blank $6$

$77,600$

d$.$

Cash payment

$fill in the blank $8$

$381,000$

e$.$

Cash payment

$fill in the blank $10$

$89,000$

f$.$

Cash receipt

$fill in the blank $12$

$300,700$

g$.$

Cash payment

$fill in the blank $14$

$448,800$

h$.$

Cash payment

$fill in the blank $16$

$21,000$