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EX 13-2 Effect of transactions on cash flows State the effect (cash receipt or payment and amount) of each of the following transac. tions, considered individually, on cash flows: a. Retired $500,000 of bonds, on which there was $5,000 of unamortized discount, for $525,000. b. Sold 6,000 shares of $20 par common stock for $30 per share. c. Sold equipment with a book value of $98,200 for $117,500. d. Purchased land for $322,000 cash. e. Purchased a building by paying $75,000 cash and issuing a $62,500 mortgage note payable. f. Sold a new issue of $300,000 of bonds at 101 . g. Purchased 2,500 shares of $40 par common stock as treasury stock at $50 per share. h. Paid dividends of $2.00 per share. There were 50,000 shares issued and 10,000 shares of treasury stock