1. Sold a building costing $36.000. with $22.400 of accumulated depreciation, for $10.400 cash, resulting in a $3,200 loss. 2. Acquired machinery worth $12.400 by issuing $12.400 in notes payable. 3. Issued 1.240 shares of common stock at par for $2 per share. 4. Note payables with a carrying value of $41.200 were retired for $49.400 cash, resulting in a $8.200 loss. (a) Prepare the reconstructed journal entry. (b) Identify the effect it has, if any, on the investing section or financing section of the statement of cash flows. Complete this question by entering your answers in the tabs below. Required A Required B Prepare the reconstructed journal entry. View transaction list Journal entry worksheet Record the issuance of common stock for cash. Note: Enter debits before credits. General Journal Debit Credit Transaction (c) Record entry Clear entry View general journal Journal entry worksheet