State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired $250,000 of bonds, on which there was $2,500 of unamortized discount, for $260,000. b. Sold 12,000 shares of $20 par common stock for $36 per share. c. Sold equipment with a book value of $58,300 for $84,000. d. Purchased land for $384,000 cash. e. Purchased a building by paying $94,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $160,000 of bonds at 97 . g. Purchased 4,500 shares of $20 par common stock as treasury stock at $40 per share. h. Paid dividends of $1.80 per share. There were 31,000 shares issued and 5,000 shares of treasury stock