The statement of changes in equity for Saturn Limited for the year to
30 April 2020 is as follows:
		Share	Share	Retained	Total
		Capital	Premium	Earnings
Opening Balance		100,000	30,000	732,000	862,000
Profit for year				163,000	163,000
Issue of shares		35,000	70,000
Dividends Paid				(40,000)	(40,000)
Closing Balance		135,000	100,000	855,000	985,000
The company's non-current liability section of the Statement of Financial
Position as at 30 April 2020 is as follows:
Non-Current Liabilities				2020	2019
Debentures				300,000	400,000
On the basis that Saturn Limited records dividend payments in the financing
section of the Statement of Cash Flows, what is the net cash inflow or outflow
from financing activities for Saturn Limited for the year to 30 April 2020?