State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows:
a. Retired $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000.
b. Sold 12,000 shares of $25 par common stock for $44 per share.
c. Sold equipment with a book value of $57,900 for $83,400.
d. Purchased land for $451,000 cash.
e. Purchased a building by paying $63,000 cash and issuing a $110,000 mortgage note payable.
f. Sold a new issue of $320,000 of bonds at 97.
g. Purchased 2,400 shares of $35 par common stock as treasury stock at $67 per share.
h. Paid dividends of $2.00 per share. There were 27,000 shares issued and 4,000 shares of treasury stock.