State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired $400,000 of bonds, on which there was $3,000 of unamortized discount, for $407,000. b. Sold 20,000 shares of $5 par common stock for $40 per share. c. Sold equipment with a book value of $76,200 for $82,800. d. Purchased land for $625,000 cash. e. Purchased a building by paying $50,000 cash and issuing a $500,000 mortgage note payable. f. Sold a new issue of $400,000 of bonds at 99 . g. Purchased 10,000 shares of $10 par common stock as treasury stock at $18.50 per share. h. Paid dividends of $1.75 per share. There were 1,000,000 shares issued and 180,000 shares of treasury stock