For each of the following separate transactions: 1. Sold a building costing $34,500, with $21,800 of accumulated depreciation, for $9,800 cash, resulting in a $2,900 loss 2. Acquired machinery worth $11,800 by issuing $11,800 in notes payable. 3. Issued 1,180 shares of common stock at par for $2 per share. 4. Long-term notes payable with a carrying value of $40,900 were retired for $48,800 cash, resulting in a $7,900 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. Prepare the reconstructed journal entry. Record sale of building. Note: Enter debits before credits. Record acquisition of machinery. Note: Enter debits before credits. Record the issuance of common stock for cash. Note: Enter debits before credits. Record payment of cash to retire debt. Note: Enter debits before credits. 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.)