QS 12-14 Computing financing cash flows LO P3 Indicate which of the following has an effect on financing cash flows. a. Notes payable with a carrying value of $18,600 are retired for $21,400 cash, resulting in a $2,800 loss. b. Pald cash dividends of $14,600 to common stockholders. c. Acquired $23,600 worth of machinery in exchange for common stock. ok Items Amount Effect on financing cash flow a. Notes payable b. Dividends 6. Machinery nces