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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 $18,200 are retired for $20,800 cash, resulting in a $2,600 loss. b. Paid cash dividends of $14,200 to common stockholders. c. Acquired $23,200 worth of machinery in exchange for common stock. Amount Effect on financing cash flows items a. Long-term notes payable b. Dividends c. Machinery