PSB is a company operating in P-land, where the currency is the P$. PSB is preparing its statement of cash flows for the year ended 31 December 20X3. During the year ended 31 December 20X3, PSB entered into the following transactions: Issued 100,000 P$2 shares for P$4.30 each. Redeemed some bonds for P$95,000. Received dividends of P$70,000. What is the net cash flow that PSB should present under 'financing activities' in its statement of cash flows for the year ended 31 December 20X3