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

A Sold equipment with a book value of $61,000 for $87,800.

B Sold a new issue of $300,000 of bonds at 97.

C Retired $210,000 of bonds, on which there was $2,100 of unamortized discount, for $218,000.

D Purchased 5,700 shares of $25 par common stock as treasury stock at $46 per share.

E Sold 12,000 shares of $25 par common stock for $44 per share.

F Paid dividends of $1.5 per share. There were 30,000 shares issued and 5,000 shares of treasury stock.

G Purchased land for $319,000 cash.

H Purchased a building by paying $46,000 cash and issuing a $90,000 mortgage note payable.

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