Prepare a statement of cash flow and compute for the ff: A. Net cash providing by operating activities B. Net cash used in investing activities C. Net cash used in financing activities

SME provided the following information about the preparation of a statement of cash flows for the current year. Profit for the year Noncash finance costs, finance cost paid P25,000 Noncash tax expense, income tax paid P190,000 Depreciation of property, plant, and equipment Impairment loss Amortization of intangibles Gain on sale of equipment Increase in trade and other receivables Decrease in inventories Increase in trade payables, including unrealized foreign exchange loss of P1,000 charged to other expenses Increase in current and long-term benefit payable Proceeds from the sale of equipment Purchase of equipment Payment of finance lease liability Repayment of borrowings Dividends paid 380,000 1,000 79,000 270,000 30,000 2,000 60,000 10,000 9,000 11,000 3,000 100,000 485,000 19,000 100.000 150,000