Indicate which of the following has an effect on financing cash flows. (Amounts that decrease cash should be indicated with a minus sign.) a. Notes payable with a carrying value of $15,000 are retired for $16,000 cash, resulting in a $1,000 loss. b. Paid cash dividends of $11,000 to common stockholders. C. Acquired $20,000 worth of machinery in exchange for common stock. Amount Erfect on financing cash flows Items a. Notes payable b. Dividends C. Machinery