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

Retired $220,000 of bonds, on which there was $2,200 of unamortized discount, for $229,000.

Sold 7,000 shares of $25 par common stock for $62 per share.

Sold equipment with a book value of $47,500 for $68,400.

Purchased land for $302,000 cash.

Purchased a building by paying $79,000 cash and issuing a $120,000 mortgage note payable.

Sold a new issue of $320,000 of bonds at 97.

Purchased 6,200 shares of $20 par common stock as treasury stock at $38 per share.

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

	Effect	Amount
a.	Cash payment	$
b.	Cash receipt	$
c.	Cash receipt	$
d.	Cash payment	$
e.	Cash payment	$
f.	Cash receipt	$
g.	Cash payment	$
h.	Cash payment	$