Indicate which of the following has an effect on financing cash flows. a. Notes payable with a carrying value of $16,200 are retired for $17,800 cash, resulting in a $1,600 loss. b. Paid cash dividends of $12,200 to common stockholders. c. Acquired $21,200 worth of machinery in exchange for common stock. Effect on financing Items Amount cash flows a. Notes payable b. Dividends c. Machinery