The following information is extracted from fiancial statements for the year ended Decmber 31, 20X2 of Sioux, a limited liability company : In 20X1 and 20X2 respectively: Income tax payable 30500 34000 Share capital($1 each) 500000 750000 Share premium 200000 175000 In 20X2: Profit before tax 158000 Income tax expense 31600 Profit after tax 126400 June 30 20X2, Sioux made a 1 for 5 bonus issue, using share premium. October 31, 20X2, Sioux made a 1 for 4 right issue with issuing price of $1.5 per share. What would be " Proceed from issuing shares" on statement of cash flow for the year ended 31 December 20X2