State the effect cash receipt or payment and amount of each

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

Retired $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000.

Sold 12,000 shares of $30 par common stock for $73 per share.

Sold equipment with a book value of $44,900 for $64,700.

Purchased land for $442,000 cash.

Purchased a building by paying $56,000 cash and issuing a $100,000 mortgage note payable.

Sold a new issue of $320,000 of bonds at 99.

Purchased 4,900 shares of $25 par common stock as treasury stock at $48 per share.

Paid dividends of $2.30 per share. There were 20,000 shares issued and 3,000 shares of treasury stock.

State the effect of cash receipt or cash payment and amount :

No	Transaction	Effect	Amount
1	Retired $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000	Cash payment	-302000
2	Sold 12,000 shares of $30 par common stock for $73 per share.	Cash receipt	876000
3	Sold equipment with a book value of $44,900 for $64,700.	Cash receipt	64700
4	Purchased land for $442,000 cash.	Cash payment	-442000
5	Purchased a building by paying $56,000 cash and issuing a $100,000 mortgage note payable.	Cash payment	-56000
6	Sold a new issue of $320,000 of bonds at 99.	Cash receipt	316800
7	Purchased 4,900 shares of $25 par common stock as treasury stock at $48 per share.	Cash payment	-235200
8	Paid dividends of $2.30 per share. There were 20,000 shares issued and 3,000 shares of treasury stock.	Cash payment	-39100