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

Sold equipment with a book value of $62,000 for $89,300.

Sold a new issue of $150,000 of bonds at 97.

Retired $340,000 of bonds, on which there was $3,400 of unamortized discount, for $354,000.

Purchased 5,300 shares of $15 par common stock as treasury stock at $27 per share.

Sold 7,000 shares of $10 par common stock for $24 per share.

Paid dividends of $1.50 per share. There were 34,000 shares issued and 5,000 shares of treasury stock.

Purchased land for $392,000 cash.

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

A.) Cash Receipt: $

B.) Cash Receipt: $

C.) Cash Payment: $

D.) Cash Payment: $

E.) Cash Receipt: $

F.) Cash Payment: $

G.) Cash Payment: $

H.) Cash Payment: $