Effect of transactions on cash flows state the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows: retired $240,000 of bonds, on which there was $2,400 of unamortized discount, for $250,000. sold 12,000 shares of $30 par common stock for $51 per share. sold equipment with a book value of $53,900 for $77,600. purchased land for $386,000 cash. purchased a building by paying $53,000 cash and issuing a $120,000 mortgage note payable. sold a new issue of $210,000 of bonds at 99. purchased 4,000 shares of $25 par common stock as treasury stock at $47 per share. paid dividends of $1.70 per share. there were 22,000 shares issued and 4,000 shares of treasury stock. effect amount a. $ b. $ c. $ d. $ e. $ f. $ g. $ h. $