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Effect of Transactions on Cash FlowsState the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows:1. Sold equipment with a book value of $78,000 for $94,000.2. Sold a new issue of $250,000 of bonds at 102.3. Retired $400,000 of bonds, on which there was $4,000 of unamortized discount, for $475,000.4. Purchased 3,000 shares of $30 par common stock as treasury stock at $40 per share.5. Sold 4,000 shares of $25 par common stock for $50 per share.6. Paid dividends of $1.50 per share. There were 40,000 shares issued and 5,000 shares of treasury stock.7. Purchased land for $287,000 cash.8. Purchased a building by paying $60,000 cash and issuing a $50,000 mortgage note payable.
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