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 $78,000 for $94,000.
b. Sold a new issue of $250,000 of bonds at 102.
c. Retired $400,000 of bonds, on which there was $4,000 of unamortized discount, for $475,000.
d. Purchased 3,000 shares of $30 par common stock as treasury stock at $40 per share.
e. Sold 4,000 shares of $25 par common stock for $50 per share.
f. Paid dividends of $1.50 per share. There were 40,000 shares issued and 5,000 shares of treasury stock.
g. Purchased land for $287,000 cash.
h. Purchased a building by paying $60,000 cash and issuing a $50,000 mortgage note payable.