Effect of Transactions on Cash Flows State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired \( \$ 190,000 \) of bonds, on which there was \( \$ 1,900 \) of unamortized discount, for \( \$ 198,000 \). b. Sold 7,000 shares of \( \$ 30 \) par common stock for \( \$ 61 \) per share. c. Sold equipment with a book value of \( \$ 62,300 \) for \( \$ 89,700 \). d. Purchased land for \( \$ 505,000 \) cash. e. Purchased a building by paying \( \$ 92,000 \) cash and issuing a \( \$ 100,000 \) mortgage note payable. f. Sold a new issue of \( \$ 150,000 \) of bonds at 99 . g. Purchased 3,000 shares of \( \$ 45 \) par common stock as treasury stock at \( \$ 87 \) per share. h. Paid dividends of \( \$ 2.20 \) per share. There were 19,000 shares issued and 3,000 shares of treasury stock.