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 $710,000 17,000 150,000 45,000 Issuance of common stock 250,000 Cash paid for: Interest on notes payable. 23,000 Purchase of equipment 145,000 Operating expenses 465,000 Dividends to shareholders 35,000 Prepare the cash flows from investing and financing activities sections of HHC's statement of cash flows. (Amounts to should be indicated with a minus sign.) Cash flows from investing activities: Sale of land Interest on note receivable Collection of notes receivable Purchase of equipment $ 45,000 17,000 150,000 (145,000)