for each of the following separate transactions: sold a building costing $38,000, with $23,200 of accumulated depreciation, for $11,200 cash, resulting in a $3,600 loss. acquired machinery worth $13,200 by issuing $13,200 in notes payable. issued 1,320 shares of common stock at par for $2 per share. long-term notes payable with a carrying value of $41,600 were retired for $50,200 cash, resulting in a $8,600 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.