Indicate the effect, if any, that each separate transaction has on financing cash flows. Note: Select "No Effect" if there is no effect. a. Long-term notes payable with a carrying value of $18,200 are retired for $20,800 cash, resulting in a $2,600 loss. b. Paid cash dividends of $14,200 to common stockholders. c. Acquired $23,200 worth of machinery in exchange for common stock