Indicate the effect, if any, that each separate transaction has on financing cash flows, (Select "No Effect" if there is no effect.) a. Long-term notes payable with a carrying value of $18,000 are retired for $20,500 cash, resulting in a $2,500 loss. b. Paid cash dividends of $14,000 to common stockholders. c. Acquired $23,000 worth of machinery in exchange for common stock