State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows: Retired $340,000 of bonds, on which there was $3,400 of unamortized discount, for $354,000. Sold 12,000 shares of $20 par common stock for $35 per share. Sold equipment with a book value of $55,200 for $79,500. Purchased land for $353,000 cash. Purchased a building by paying $59,000 cash and issuing a $110,000 mortgage note payable. Sold a new issue of $310,000 of bonds at 97. Purchased 2,800 shares of $35 par common stock as treasury stock at $65 per share. Paid dividends of $1.70 per share. There were 19,000 shares issued and 3,000 shares of treasury stock.

Because of the violent nature of the sport, professional american football players are at risk of suffering concussions (or brain injuries) during the violent collisions that occur between players during the game. violent collisions involving hits to the head are particularly risky. suppose the commissioner of the national football league (nfl) institutes a rule requiring players to wear a new, lighter helmet that is designed to reduce head trauma during collisions between players on the field. while the new helmets the probability of a concussion resulting from each individual collision, at the same time the new helmets could also give football players an incentive to play more , which could potentially the amount of violent collisions and thus the number of concussions suffered by nfl players, all else equal.