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Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $83,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. x 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: a. Retired $210,000 of bonds, on which there was $2,100 of unamortized discount, for $218,000. b. Sold 7,000 shares of $30 par common stock for $75 per share. c. Sold equipment with a book value of $63,000 for $90,700. d. Purchased land for $513,000cash. e. Purchased a building by paying $56,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $300,000 of bonds at 97 . 9. Purchased 4,000 shares of $25 par common stock as treasury stock at $49 per share. h. Paid dividends of $2.30 per share. There were 19,000 shares issued and 3,000 shares of treasury stock