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: $$\begin{array} { | l | l | } \hline \text { Cash for BWL common stock dividends } & \$ 20,000 \\\hline \text { Cash for capital as sets } & 100,000 \\\hline \text { Cash for common stock } & 30,000 \\\hline \text { Cash for interest } & 5,000 \\\hline \text { Cash for investment in securities av ailable for sale } & 80,000 \\\hline\end{array}$$ 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.