BWL Paid the Following Cash Outflows During 2012 What Would Be BWL's Cash Outflow for Investing and Financing

BWL paid the following cash outflows during 2012: $\begin{array} { l } \text {Cash for BWL common stock dividends. }&\$20,000 \\ \text {Cash for capital assets }&100,000 \\ \text {Cash for common stock }&30,000 \\ \text {Cash for interest.. }& 5,000\\ \text { Cash for investment in securities available for sale.}&80,000 \\\end{array}$
What would be BWL's cash outflow for investing and financing activities,respectively,for 2012 under IFRS?
Note: Under IFRS,dividends received may also be classified as operating cash flows.