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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 Isunce of common stock Cash paid tor: Interest on notes payable Purchase of equipment Operating expenses Dividends to shareholders $690.000 15.000 130,000 43,000 230,000 21.000 135,000 455,000 33,000 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 Purchase of equipment Collection of notes receivable 3 los 43,000 (135,000) 130.000 5 38,000 Net cash flows from investing activities Cash flows from financing activities Issuance of common stock Didendo paid to shareholders $ 230,000 33 000 3 Cash flows from investing activities Sale of land Purchase of equipment Collection of notes receivable 00 43,000 (135,000) 130,000 IS 38,000 Net cash flows from investing activities Cash flows from financing activities: Issuance of common stock Dividends paid to shareholders IS 230,000 33.000 Net cash flows from financing activities S 327,000