Whispering Winds Ltd. engaged in the following cash transactions during 2023: Whispering Winds prepares financial statements in accordance with ASPE. (a) Your answer is correct. Calculate the net cash provided (used) by financing activities, under ASPE. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Net cash financing activities $ eTextbook and Media Solution Attempts: 2 of 3 used (b) Calculate the net cash provided (used) by financing activities, if Whispering Winds prepares financial statements in accordance with IFRS, if Whispering Winds's policy is to treat dividends paid as operating activities. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Net cash financing activities \$