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 $15,200 are retired for $16,300 cash, resulting in a $1,100 loss. b. Paid cash dividends of $11,200 to common stockholders. c. Acquired $20,200 worth of machinery in exchange for common stock. Effect on financing Items Amount cash flows a. Long-term notes payable b. Dividends c. Machinery