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

1. Retired $330,000 of bonds, on which there was $3,300 of unamortized discount, for $343,000.
2. Sold 12,000 shares of $30 par common stock for $56 per share.
3. Sold equipment with a book value of $61,300 for $88,300.
4. Purchased land for $402,000 cash.
5. Purchased a building by paying $92,000 cash and issuing a $100,000 mortgage note payable.
6. Sold a new issue of $140,000 of bonds at 97.
7. Purchased 2,500 shares of $35 par common stock as treasury stock at $70 per share.
8. Paid dividends of $1.80 per share. There were 21,000 shares issued and 3,000 shares of treasury stock.

	Effect	Amount
a.	Cash payment	$343,000
b.	Cash receipt
c.	Cash receipt
d.	Cash payment
e.	Cash payment
f.	Cash receipt
g.	Cash payment
h.	Cash payment