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

Retired $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000.

Sold 12,000 shares of $30 par common stock for $73 per share.

Sold equipment with a book value of $44,900 for $64,700.

Purchased land for $442,000 cash.

Purchased a building by paying $56,000 cash and issuing a $100,000 mortgage note payable.

Sold a new issue of $320,000 of bonds at 99.

Purchased 4,900 shares of $25 par common stock as treasury stock at $48 per share.

Paid dividends of $2.30 per share. There were 20,000 shares issued and 3,000 shares of treasury stock.