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 $18,600 are retired for $21,400 cash, resulting in a $2,800 loss. b. Paid cash dividends of $14,600 to common stockholders. c. Acquired $23,600 worth of machinery in exchange for common stock. Items a. Long-term notes payable b. Dividends c. Machinery Effect on financing Amount cash flows