Flint Ltd. engaged in the following cash transactions during 2020: Proceeds from sale of land and building $212,000 Repurchase of company's own shares 33,000 Purchase of land 47,000 Payment of cash dividends 65,000 Purchase of equipment 46,000 Issuance of common shares 161,000 Retirement of bonds payable 215,000 Flint prepares financial statements in accordance with ASPE. Calculate the net cash provided (used) by financing activities, under ASPE. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Net cash used by financing activities $ Calculate the net cash provided (used) by financing activities, if Flint prepares financial statements in accordance with IFRS, if Flint's policy is to treat dividends paid as operating activities. (Show amounts that decrease cash flow with either a-sign e.g. - 15,000 or in parenthesis e.g. (15,000).) Net cash provided by financing activities $