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

Cash received from:
Customers	$	820,000
Interest on note receivable		28,000
Collection of note receivable		260,000
Sale of land		56,000
Issuance of common stock		360,000
Cash paid for:
Interest on note payable		34,000
Purchase of equipment		200,000
Operating expenses		520,000
Dividends to shareholders		46,000

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