Indicate the effect, if any, that each separate transaction has on financing cash flows. Note: Select "No Effect" if there is no effect. a. Long-term notes payable with a carrying value of $18,800 are retired for $21,700 cash, resulting in a $2,900 loss. b. Paid cash dividends of $14,800 to common stockholders. c. Acquired $23,800 worth of machinery in exchange for common stock. Items a. Long-term notes payable. b. Dividends c. Machinery Amount Effect on financing cash flows Decrease Decrease No effect