State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired $230,000 of bonds, on which there was $2,300 of unamortized discount, for $239,000. b. Sold 12,000 shares of $15 par common stock for $36 per share. c. Sold equipment with a book value of $46,800 for $67,400. d. Purchased land for $483,000 cash. e. Purchased a building by paying $64,000 cash and issuing a $120,000 mortgage note payable. f. Sold a new issue of $250,000 of bonds at 98. 9. Purchased 6,600 shares of $25 par common stock as treasury stock at $47 per share. h. Pald dividends of $1780 per share. There were 31,000 shares issued and 5,000 shares of treasury stock, Effect Amount a. b. C. d. 1. h