The following summary transactions occurred during the year for Petunia. Cash received from: Collections from customers $396,000 Interest on notes receivable 14,000 Collection of notes receivable 66,000 Sale of investments 46,000 Issuance of notes payable 116,000 Cash paid for: Purchase of inventory 176,000 Interest on notes payable 13,000 Purchase of equipment 101,000 Salaries to employees 106,000 Payment of notes payable 33,000 Dividends to shareholders 1,000 Required: Calculate net cash flows from financing activities