Brief Exercise 4-12 (Algo) Statement of cash flows; investing and financing activities (L04-8] The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers Interest on notes receivable Collection of notes receivable Sale of land Issuance of common stock Cash paid for: Interest on notes payable Purchase of equipment Operating expenses Dividends to shareholders $810,000 27,000 250,000 55,000 350,000 33,000 195,000 515,000 45,000 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.) Cash flows from investing activities: Net cash flows from investing activities Cash flows from financing activities: Net cash flows from financing activities