Question: Effect of Transactions on Cash flows

State the effect (cash receipt or payment and amount) of each of the following transactions, considered individual

a. Sold equipment with a book value of $55, 100 for $79, 300.

b. Sold a new issue of $250,000 of bonds at 97.

c. Retired $300,000 of bonds, on which then was $3,000 of unamortized discount, for $312,000.

d. Purchased 3, 800 shares of $40 par common stock as treasury stock at $78 per share.

e. Sold 12,000 shares of $25 par common stock for $61 per share.

f. Paid dividends of $1.7 per share. There were 18,000 shares issued and 3,000 shares of treasury stock.

g. Purchased land for $446,000 cash.

h. Purchased a building by paying $69,000 cash and issuing a $100,000 mortgage note payable.