The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers $ 790,000 Interest on notes receivable 25,000 Collection of notes receivable 230,000 Sale of land 53,000 Issuance of common stock 330,000 Cash paid for: Interest on notes payable 31,000 Purchase of equipment 185,000 Operating expenses 505,000 Dividends to shareholders 43,000 Prepare the cash flows from investing and financing activities sections of HHC’s statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)