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

1. Retired $280,000 of bonds, on which there was $2,800 of unamortized discount, for $291,000.
2. Sold 7,000 shares of $30 par common stock for $50 per share.
3. Sold equipment with a book value of $44,600 for $64,200.
4. Purchased land for $499,000 cash.
5. Purchased a building by paying $83,000 cash and issuing a $110,000 mortgage note payable.
6. Sold a new issue of $200,000 of bonds at 99.
7. Purchased 5,900 shares of $40 par common stock as treasury stock at $78 per share.
8. Paid dividends of $2.40 per share. There were 21,000 shares issued and 3,000 shares of treasury sto