The following transactions were undertaken by Porschet Ltd during the financial year ended 30 June 2017. Ignore GST.

 1.  Issued ordinary shares for cash, $1 000 000.

 2.  Purchased land to be held for future expansion for $900 000 cash.

 3.  Paid off a long-term $360 000 loan plus interest of $32 000.

 4.  Sold for $480 000 used cars with a carrying amount of $200 000.

 5.  Paid cash dividends of $220 000.

 6.  Purchased machinery factory, giving $120 000 cash and signing a mortgage loan for $400 000.

 7.  Purchased shares in MBW Ltd to be held as an investment for $400 000 cash.

 8.  Sold a long-term government bond, with a carrying amount of $100 000, for $198 000, including $12 000 accrued interest.

 9.  Purchased shares in Forden Ltd to be held as a long-term investment, paying $380 000 cash.

 10. Issued 5% debentures for $1 400 000.

Required

A. Prepare the net cash flow used in investing activities section of the statement of cash flows using the classification shown in Illustrative Example A of IAS 7/AASB 107.

B. Prepare the net cash used in financing activities section of the statement of cash flows using the classification shown in Illustrative Example A of IAS 7/AASB 107.