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

1. Retired $220,000 of bonds, on which there was $2,200 of unamortized discount, for $229,000.
2. Sold 7,000 shares of $20 par common stock for $31 per share.
3. Sold equipment with a book value of $54,000 for $77,800.
4. Purchased land for $426,000 cash.
5. Purchased a building by paying $54,000 cash and issuing a $90,000 mortgage note payable.
6. Sold a new issue of $230,000 of bonds at 97.
7. Purchased 2,500 shares of $45 par common stock as treasury stock at $85 per share.
8. Paid dividends of $1.80 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	$