For each of the following separate transactions: 1. Sold a building costing $31,500, with $20,600 of accumulated depreciation, for $8,600 cash, resulting in a $2,300 loss 2. Acquired machinery worth $10,600 by issuing $10,600 in notes payable. 3. Issued 1,060 shares of common stock at par for $2 per share. 4. Long-term notes payable with a carrying value of $40,300 were retired for $47,600 cash, resulting in a $7,300 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. Prepare the reconstructed journal entry. Journal entry worksheet