HELP! The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC):

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 $750,000 21,000 190,000 49,000 290,000 27,000 165,000 485,000 39,000 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: Sale of land $ 49.000 Interest on note receivable 21,000 190,000 (165,000) $ 95,000 Collection of notes receivable Purchase of equipment Net cash flows from investing activities Cash flows from financing activities: Issuance of common stock Dividends paid to shareholders $ 290,000 (39,000) Net cash flows from financing activities $ 251,000