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

Cash received from:
Customers	$	840,000
Interest on note receivable		30,000
Collection of note receivable		280,000
Sale of land		58,000
Issuance of common stock		380,000
Cash paid for:
Interest on note payable		36,000
Purchase of equipment		210,000
Operating expenses		530,000
Dividends to shareholders		48,000

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.)

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