Based on the following information:

a.Calculate the maximum investing cash inflows that could be reported under IFRS.

b.Calculate the maximum financing cash flows that could be reported under IFRS.

Cash collections from customers	$	860
Purchase of used equipment		320
Depreciation expense		212
Sale of investments		510
Dividends received		160
Interest received		212

Purchase of investments	$	310
Dividends paid		1,320
Interest paid		460
Additional borrowing from bank		2,920