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 $660,000 12,000 100,000 40,000 Issuance of common stock 200,000 Interest on notes payable 18,000 Purchase of equipment 120,000 Operating expenses 440,000 Dividends to shareholders 30,000 Cash paid for: 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.) Cash flows from investing activities: Net cash flows from investing activities Cash flows from financing activities: Net cash flows from financing activities