ABAKA Co. reported the following differences in the statement of financial position accounts on December 31, 2023 and 2022.

Additional information: - Net income for the current year was P1,900,000 - During 2023, ABAKA Co. purchased trading securities for P900,000 cash and sold trading securities costing P500,000 for P800,000. On December 31, 2023, the market value of the remaining trading securities increased to P500,000. - Cash dividend of P500,000 was declared. - Equipment costing P800,000 and having a carrying amount of P550,000 was sold for P650,000. - Equipment costing P3,000,000 was acquired through issuance of long-term debt. - The long-term investment pertains to 20% common stock investment in SANDALS Corp. which was purchased on December 31, 2022. SANDALS Corp. reported 2023 net income at P5,000,000 and declared and paid dividends of P500,000. - 100,000 ordinary shares were issued for P20. Requirements: Determine the net cash provided by: a) Operating activities b) Investing activities c) Financing activities

\\begin{tabular}{|l|c|c|} \\hline ASSETS & \\( \\mathbf{2 0 2 3} \\) & \\( \\mathbf{2 0 2 2} \\) \\\\ \\hline Cash and cash equivalents & \\( 7,200,000 \\) & \\( 6,000,000 \\) \\\\ \\hline Trading securities & 500,000 & \\\\ \\hline Accounts receivable & \\( 2,300,000 \\) & \\( 1,100,000 \\) \\\\ \\hline Allowance for doubtful accounts & \\( (300,000) \\) & \\( (100,000) \\) \\\\ \\hline Inventory & \\( 5,600,000 \\) & \\( 4,300,000 \\) \\\\ \\hline Long-term investments & \\( 2,900,000 \\) & \\( 2,000,000 \\) \\\\ \\hline Property, plant and equipment & \\( 15,000,000 \\) & \\( 10,000,000 \\) \\\\ \\hline Accumulated depreciation & \\( (3,600,000) \\) & \\( (3,100,000) \\) \\\\ \\hline Patent, net & \\( 2,000,000 \\) & \\( 2,500,000 \\) \\\\ \\hline Total assets & \\( \\underline{\\mathbf{3 1 , 6 0 0 , 0 0 0}} \\) & \\( \\underline{\\mathbf{2 2 , 7 0 0 , 0 0 0}} \\) \\\\ \\hline & & \\\\ \\hline LIABILITIES AND SHAREHOLDERS' EQUITY & & \\( 5,400,000 \\) \\\\ \\hline Accounts payable and accrued liabilities & \\( 5,600,000 \\) & \\\\ \\hline Dividend payable & 100,000 & \\( 3,500,000 \\) \\\\ \\hline Short-term bank debt & \\( 3,000,000 \\) & 200,000 \\\\ \\hline Long-term debt & \\( 2,000,000 \\) & \\( 4,000,000 \\) \\\\ \\hline Deferred tax liability & 900,000 & \\( 2,000,000 \\) \\\\ \\hline Ordinary share capital, P10 par & \\( 5,000,000 \\) & \\( 7,600,000 \\) \\\\ \\hline Share premium & \\( 3,000,000 \\) & \\( \\underline{\\mathbf{2 2}, 700,000} \\) \\\\ \\hline Retained earnings & \\( 12,000,000 \\) & \\\\ \\hline Total liabilities and shareholders' equity & \\( \\underline{\\mathbf{3 1}, 600,000} \\) & \\\\ \\hline \\end{tabular}