4. TRAVAIL HARD LABOR Co. had the following information for 20x2: a. Acquired 3-month treasury bills for P100,000. b. Acquired equipment with a purchase price of P2,000,000 by paying 20% in cash and issuing a note payable for the balance. There were no payments made on the note during the year. c. Acquired land with fair value of P1,600,000 by issuing shares with aggregate par value of P1,200,000. The excess is credited to share premium. d. Extended a P800,000 loan to a director. e. Borrowed P640,000 from a bank. Used the cash proceeds as follows: P400,000 for additional working capital and P240,000 to settle scrip dividends declared in 20x1. Settled an outstanding note payable by issuing shares with aggregate par value of P400,000. Share premium resulted from the transaction amounted to P140,000. Requirements: Compute for the net cash flows from (used in) (a) investing activities and (b) financing activities