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

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

b$.$ Sold $12,000$ shares of $$10$ par common stock for $$15$ per share.

c$.$ Sold equipment with a book value of $$62,200$ for $$89,600.$

d$.$ Purchased land for $$400,000$ cash.

e$.$ Purchased a building by paying $$84,000$ cash and issuing a $$110,000$ mortgage note payable.

f$.$ Sold a new issue of $$170,000$ of bonds at $99.$

g$.$ Purchased $4,800$ shares of $$35$ par common stock as treasury stock at $$68$ per share.

h$.$ Paid dividends of $$1\mathrm{.}70$ per share. There were $30,000$ shares issued and $5,000$ shares of treasury stock.