Miller Ltd, engaged in the following Cash transactions during 2023: Muler prepares financial statements in accordance with ASPE. Calculate the net cash provided (used) by financing activities, under ASPE. (Show amounts that decrease cosh flow with either a-sign eg-15,000 or in parenthesis eg (15,000) Net cash financing activities Calculate the net cash provided (used) by financing activities, if Miller prepares financial statements in accordance with iFRS, if Maler' policy is to treat dividends paid as operating activities. (Show amounts that decreose cash flow with either a-sign es, -15000 or in parenthesises. (15,000)