State the effect of each of the following transactions, considered individually, on cash flows:
- Sold equipment with a book value of $65,000 for $83,000.
- Sold a new issue of $400,000 of bonds at 98.
- Retired $550,000 of bonds, on which there was $5,000 of unamortized discount, for $560,000.
- Purchased 2,000 shares of $25 par common stock as treasury stock at $50 per share.
- Sold 5,000 shares of $20 par common stock for $100 per share.
- Paid dividends of $1.00 per share. There were 50,000 shares issued and 6,000 shares of treasury stock.
- Purchased land for $320,000 cash.
- Purchased a building by paying $40,000 cash and issuing a $60,000 mortgage note payable.