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

Cash received from:
Customers	$	750,000
Interest on note receivable		21,000
Collection of note receivable		190,000
Sale of land		49,000
Issuance of common stock		290,000
Cash paid for:
Interest on note payable		27,000
Purchase of equipment		165,000
Operating expenses		485,000
Dividends to shareholders		39,000

Prepare the cash flows from investing and financing activities sections of HHCs 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