State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired $280,000 of bonds, on which there was $2,800 of unamortized discount, for $291,000. b. Sold 12,000 shares of $15 par common stock for $33 per share. C. Sold equipment with a book value of $59,100 for $85,100. d. Purchased land for $519,000 cash. e. Purchased a building by paying $60,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $310,000 of bonds at 97. g. Purchased 3,700 shares of $25 par common stock as treasury stock at $47 per share. h. Paid dividends of $1.50 per share. There were 27,000 shares issued and 4,000 shares of treasury stock. Effect Amount Cash payment 291,000 Cash receipt X Cash receipt X Cash payment a. b. c. d. e. Cash payment f. g. Cash receipt Cash payment Cash payment h