The following summary transactions occurred during the year for Petunia. Cash received from: Collections from customers $387,000 Interest on notes receivable 9,500 Collection of notes receivable 57,000 Sale of investments 33,500 Issuance of notes payable 107,000 Cash paid for: Purchase of inventory 167,000 Interest on notes payable 8,500 Purchase of equipment 92,000 Salaries to employees 97,000 Payment of notes payable 28,500 Dividends to shareholders 1,000 Required: Calculate net cash flows from in