Indicate which of the following has an effect on financing cash flows. a. Notes payable with a carrying value of $19,000 are retired for $22,000 cash, resulting in a $3,000 loss. b. Paid cash dividends of $15,000 to common stockholders. c. Acquired $24,000 worth of machinery in exchange for common stock. Effect on financing Items Amount cash flows a. Notes payable b. Dividends c. Machinery