Based on the following information:

Cash collections from customers $ 865

Purchase of used equipment 330

Depreciation expense 213

Sale of investments 515

Dividends received 165

Interest received 213

Purchase of investments $ 315

Dividends paid 1,330

Interest paid 465

Additional borrowing from bank 2,930

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