During 2020, the cash account of Gonzales Car Wash Company was affected by receipts collected from clients, P120,000; proceeds from sale of used cleaning equipment, P3,500; proceeds from a bank loan, P150,000; and additional investment from Jun Gonzales, P10,000.

On the other hand, cash was used to buy car vacuum cleaners, P60,000; to pay the bank interest of P1,500 and principal of P50,000; and to pay operating expenses of P75,000. Jun Gonzales also made cash withdrawal of P5,000 during the year.

The balance of the Cash account at the beginning of 2020 was P43,500.

How much is the net cash flows from operating activities? and how much is the financing activities?