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 12,000 shares of $10 par common stock for $23 per share.
3. Sold equipment with a book value of $55,700 for $80,200.
4. Purchased land for $335,000 cash.
5. Purchased a building by paying $88,000 cash and issuing a $120,000 mortgage note payable.
6. Sold a new issue of $180,000 of bonds at 99.
7. Purchased 2,700 shares of $45 par common stock as treasury stock at $84 per share.
8. Paid dividends of $1.90 per share. There were 34,000 shares issued and 5,000 shares of treasury stock.

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

show work please