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