Dristell Incorporated had the following activities during the year (all transactions are for cash unless stated otherwise):

a. A building with a book value of $417,000 was sold for $517,000. b. Additional common stock was issued for $177,000. c. Dristell purchased its own common stock as treasury stock at a cost of $83,500. d. Land was acquired by issuing a 6%, 10-year, $767,000 note payable to the seller. e. A dividend of $57,000 was paid to shareholders. f. An investment in Fleet Corporations common stock was made for $137,000. g. New equipment was purchased for $73,500. h. A $98,500 note payable issued three years ago was paid in full. i. A loan for $117,000 was made to one of Dristells suppliers. The supplier plans to repay Dristell this amount plus 10% interest within 18 months.

Required: Calculate net cash flows from investing activities.

Calculate net cash flows from financing activities.