The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers $780,000 Interest on notes receivable 24,000 Collection of notes receivable 220,000 Sale of land 52,000 Issuance of common stock 320,000 Cash paid for: Interest on notes payable 30,000 Purchase of equipment 180,000 Operating expenses 500,000 42,000 Dividends to shareholders Prepare the cash flows from investing and financing activities sections of HHC's statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)