State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered ind a. Retired $340,000 of bonds, on which there was $3,400 of unamortized discount, for $354,000. b. Sold 7,000 shares of $10 par common stock for $16 per share. c. Sold equipment with a book value of $67,700 for $97,500. d. Purchased land for $339,000 cash. e. Purchased a building by paying $84,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $310,000 of bonds at 99 . 9. Purchased 2,500 shares of $25 par common stock as treasury stock at $46 per share. h. Paid dividends of $1.70 per share. There were 32,000 shares issued and 5,000 shares of treasury stock