State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows: Retired $230,000 of bonds, on which there was $2,300 of unamortized discount, for $239,000. Sold 12,000 shares of $10 par common stock for $21 per share. Sold equipment with a book value of $63,500 for $91,400. Purchased land for $491,000 cash. Purchased a building by paying $86,000 cash and issuing a $110,000 mortgage note payable. Sold a new issue of $190,000 of bonds at 99. Purchased 6,200 shares of $30 par common stock as treasury stock at $57 per share. Paid dividends of $1.90 per share. There were 23,000 shares issued and 4,000 shares of treasury stock.