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

a. Sold equipment with a book value of $45,400 for $65,400.

b. Sold a new issue of $300,000 of bonds at 97.

c. Retired $190,000 of bonds, on which there was $1,900 of unamortized discount, for $198,000.

d. Purchased 3,400 shares of $15 par common stock as treasury stock at $27 per share.

e. Sold 7,000 shares of $25 par common stock for $56 per share.

f. Paid dividends of $1.6 per share. There were 28,000 shares issued and 4,000 shares of treasury stock.

g. Purchased land for $317,000 cash.

h. Purchased a building by paying $75,000 cash and issuing a $90,000 mortgage note payable.

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