State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows:

a. Paid dividends of \($1.50\) per share. There were 30,000 shares issued and 5,000 shares of treasury stock.

b. Purchased a building by paying \($30,000\) cash and issuing a \($90,000\) mortgage note payable.

c. Retired \($500,000\) of bonds, on which there was \($2,500\) of unamortized discount, for \($501,000\).

d. Purchased land for \($120,000\) cash.

e. Sold a new issue of \($100,000\) of bonds at 101.

f. Purchased 5,000 shares of \($30\) par common stock as treasury stock at \($50\) per share.
g. Sold 5,000 shares of \($30\) par common stock for \($45\) per share.
h. Sold equipment with a book value of \($42,500\) for \($41,000\).