Effect of Transactions on Cash Flows State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows: Retired $200,000 of bonds, on which there was $2,000 of unamortized discount, for $208,000. Sold 12,000 shares of $20 par common stock for $39 per share. Sold equipment with a book value of $47,500 for $68,400. Purchased land for $328,000 cash. Purchased a building by paying $51,000 cash and issuing a $90,000 mortgage note payable. Sold a new issue of $270,000 of bonds at 98. Purchased 4,000 shares of $30 par common stock as treasury stock at $60 per share. Paid dividends of $1.90 per share. There were 19,000 shares issued and 3,000 shares of treasury stock.

The classification is shown below:

Explanation:

As we already know that

Cash receipts is the amount which is received by the company in cash that results in increment in cash balance. It is a cash inflow

While the cash payment is the amount which has to be paid by the company in cash that results in decrements in cash balance. It is a cash outflow

So based on this, the categorization is presented below:

Retired $200,000 of bonds, on which there was $2,000 of unamortized discount, for $208,000. = Cash payment for $208,000

Sold 12,000 shares of $20 par common stock for $39 per share.  = 12,000 shares × $39 = $468,000 cash receipt

Sold equipment with a book value of $47,500 for $68,400.  = Cash receipt for $68,400

Purchased land for $328,000 cash. = Cash payment for $328,000

Purchased a building by paying $51,000 cash and issuing a $90,000 mortgage note payable. = Cash payment for $51,000

Sold a new issue of $270,000 of bonds at 98. = Cash receipts for $264,600 ($270,000 × 0.98)

Purchased 4,000 shares of $30 par common stock as treasury stock at $60 per share. = Cash payment for $240,000 (4,000 shares × $60)

Paid dividends of $1.90 per share There were 19,000 shares issued and 3,000 shares of treasury stock.  = Cash payment for $304,00 (19,000 shares - 3,000 shares) × $1.90

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answer: technology

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