The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers $730,000 Interest on notes receivable 19,000 Collection of notes receivable 170,000 Sale of land 47,000 Issuance of common stock 270,000 Cash paid for: Interest on notes payable 25,000 Purchase of equipment 155,000 Operating expenses 475,000 37,000 Dividends to shareholders Prepare the cash flows from investing and financing activities sections of HHC's statement of cash flows. (Amounts to be 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 730,000