Based on the following information:

Cash collections from customers	$	875
Purchase of used equipment		350
Depreciation expense		215
Sale of investments		525
Dividends received		175
Interest received		215

Purchase of investments	$	325
Dividends paid		1,350
Interest paid		475
Additional borrowing from bank		2,950

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.