For each of the following separate transactions: 1. Sold a building costing $37,000, with $22,800 of accumulated depreciation, for $10,800 cash, resulting in a $3,400 loss. 2. Acquired machinery worth $12,800 by issuing $12,800 in notes payable. 3. Issued 1,280 shares of common stock at par for $2 per share. 4. Long-term notes payable with a carrying value of $41,400 were retired for $49,800 cash, resulting in a $8,400 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 1 2 3 4 Record sale of building. Note: Enter debits before credits. Transaction (a) Record entry General Journal Clear entry < Required A Debit Credit View general journal Required B > For each of the following separate transactions: 1. Sold a building costing $37,000, with $22,800 of accumulated depreciation, for $10,800 cash, resulting in a $3,400 loss. 2. Acquired machinery worth $12,800 by issuing $12,800 in notes payable. 3. Issued 1,280 shares of common stock at par for $2 per share. 4. Long-term notes payable with a carrying value of $41,400 were retired for $49,800 cash, resulting in a $8,400 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 Identify the effect it has, if any, on the investing section or financing section of the statement of cash flows. Note: Amounts to be deducted should be indicated by a minus sign. Statement of Cash Flows (partial) Cash flows from investing activities Cash flows from financing activities < Required A Required B >