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

1. Retired $310,000 of bonds, on which there was $3,100 of unamortized discount, for $322,000.
2. Sold 7,000 shares of $30 par common stock for $66 per share.
3. Sold equipment with a book value of $51,600 for $74,300.
4. Purchased land for $392,000 cash.
5. Purchased a building by paying $86,000 cash and issuing a $120,000 mortgage note payable.
6. Sold a new issue of $270,000 of bonds at 99.
7. Purchased 4,800 shares of $30 par common stock as treasury stock at $55 per share.
8. Paid dividends of $2.50 per share. There were 27,000 shares issued and 4,000 shares of treasury stock.