State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows: Retired $340,000 of bonds, on which there was $3,400 of unamortized discount, for $354,000. Sold 12,000 shares of $20 par common stock for $35 per share. Sold equipment with a book value of $55,200 for $79,500. Purchased land for $353,000 cash. Purchased a building by paying $59,000 cash and issuing a $110,000 mortgage note payable. Sold a new issue of $310,000 of bonds at 97. Purchased 2,800 shares of $35 par common stock as treasury stock at $65 per share. Paid dividends of $1.70 per share. There were 19,000 shares issued and 3,000 shares of treasury stock.