State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired $180,000 of bonds, on which there was $1,800 or un amortized discount, for 187,000. b. Sold 7,000 shares of $20 par common stock for $39 per share c. Sold equipment with a book value of $62,900 for $90,600, d. Purchased land for $310,000 cash e Purchased a building by paying $95,000 cash and issuing a $100,000 mortgage note payable. t Sold a new issue of $250,000 of bonds at 97 9. Purchased 5,100 shares of $20 par common stock as treasury stock at $38 per share. h. Pold dividends of $1,80 per share. There were 28,000 shares issued and 4,000 shares of treasury stock. Effect Amount Cash payment 187,000 b. Cash receipt 576,000 X c. Cash receipt 78,600 X d. Cash payment $ 380,000 X e Cash payment 75,000 X Cash receipt 213,400 X 9 Cash payment 168,000 X h Cash payment 44,000 X