I need to remove the existing pipes for my basement rough in as I will be finising my basement and do not need a washroom. It appears that I have one pipe for a toilet, one for a shower, one for a sink and one for a vent. These pipes currently extend a couple of feet above the concrete floor and are capped off. The vent pipe actually extends up to the main floor and is tied into the laundry room system (located on the main floor). What is the best / proper way to cut off the pipes and to seal or cap them off to make them flush to the floor?