State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows:
(a) Sold a new issue of $200,000 of bonds at 99.
(b) Purchased 4,000 shares of $35 par common stock as treasury stock at $70 per share.
(c) Sold 10,000 shares of $20 par common stock for $50 per share.
(d) Purchased a building by paying $60,000 cash and issuing a $100,000 mortgage note payable.
(e) Retired $250,000 of bonds, on which there was $2,500 of unamortized discount, for $260,000.
(f) Purchased land for $320,000 cash.
(g) Paid dividends of $2.00 per share. There were 25,000 shares issued and 4,000 shares of treasury stock.
(h) Sold equipment with a book value of $50,000 for $72,000.