Grateful Company provided the following information for the current year: Dividends declared: P3,000,000; Borrowings from a bank: P1,000,000; Proceeds from the sale of land: P1,500,000; Proceeds from the issuance of shares: P3,000,000; Issuance of shares in exchange of services: P500,000; Income taxes paid: P300,000; Payment for the retirement of bonds payable: P3,000,000. What is the net cash flows from financing activities