For each of the following separate transactions: 1. Sold a building costing $39,500, with $23,800 of accumulated depreciation, for $11,800 cash, resulting in a $3,900 loss 2. Acquired machinery worth $13,800 by issuing $13,800 in notes payable. 3. Issued 1,380 shares of common stock at par for $2 per share. 4. Long-term notes payable with a carrying value of $41,900 were retired for $50,800 cash, resulting in a $8,900 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. Identify the effect it has, If any, on the investing section or financing section of the statement of cash flows. (Amounts to be deducted should be indicated by a minus sign.)