1.)In preparing its statement of cash flows for the year ended December 31, 20A, Razel company collected the following data:

Proceeds from sale of treasury shares (carrying amount, 390,000) 450,000

Dividend paid 228,000

Dividend declared 270,000

Purchase of AS bonds (par value 1,000,000) 1,080,000

Proceeds from sale of equipment 60,000

Dividends Received 108,000

What amount should be reported as net cash provided by financing activities?

Proceeds from sale of treasury shares (carrying amount, 390,000) 450,000

Dividend Paid228,000

2.)The following information has been compiled from the accounting records of Misha company for the year ended December 31, 20A:

Purchase of inventory 1,170,000

Purchase of Land, with the vendor financing P600,000 for 2 years 2,100,000

Purchase of plant for cash 1,500,000

Sale of plant:

Book value 300,000

Cash Proceeds 240,000

Buyback of ordinary shares 420,000

What is the amount of investing net cash outflows that would be reported in the 20A statement of cash flows?

3.)The following selected information is provided by Almiro Company. All sales are credit sales and all receivables are trade receivables.

Accounts Receivable, Jan. 1, net of allowance of P240,000 2,880,000

Accounts Receivable, Dec. 31, net of allowance of P720,000 3,840,000

Sales for the year 19,200,000

Uncollectible accounts written off during the year 168,000

Recovery of accounts written off 48,000

Bad debt expense for the year 600,000

Cash expenses for the year 12,600,000

Net income for the year 6,000,000

What is the net cash flow from operations that should be reported in the statement of cash flows?