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

a$.$ Retired $$320,000$ of bonds, on which there was $$3,200$ of unamortized discount, for $$333,000.$

b$.$ Sold $7,000$ shares of $$25$ par common stock for $$49$ per share.

c$.$ Sold equipment with a book value of $$44,300$ for $$63,800.$

d$.$ Purchased land for $$512,000$ cash.

e$.$ Purchased a building by paying $$59,000$ cash and issuing a $$120,000$ mortgage note payable.

f$.$ Sold a new issue of $$170,000$ of bonds at $99.$

g$.$ Purchased $3,500$ shares of $$35$ par common stock as treasury stock at $$69$ per share.

h$.$ Paid dividends of $$2\mathrm{.}40$ per share. There were $21,000$ shares issued and $3,000$ shares of treasury stock.