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

a. Sold 5,000 shares of $30 par common stock for $45 per share.

b. Sold equipment with a book value of $42,500 for $41,000.

c. Purchased land for $120,000 cash.

d. Purchased 5,000 shares of $30 par common stock as treasury stock at $50 per share.

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

f. Paid dividends of $1.50 per share. There were 30,000 shares issued and 5,000 shares of treasury stock.

g. Retired $500,000 of bonds, on which there was $2,500 of unamortized discount, for $501,000.

h. Purchased a building by paying $30,000 cash and issuing a $90,000 mortgage note payable.