Pyro Company had the following transactions during the year: Net Profit $15,000 Depreciation $38,000 Increase in accounts receivable $15,000 Increase in accounts payable $34,000 Decrease in wages payable $6,700 Proceeds on Sale of Equipment $145,000 Borrowing $250,000 Payment of interest on loan $20,000 Issuance of Common shares. $100,000 Proceeds on sale of land $150,000 Gain on sale of land $20,000 Payment of dividends. $60,000 Determine the cash flows from financing under ASPE: $270,000 $305,000