The summary cash transactions that occurred during the year for Spencer Sanders Co. (SSC) are as follows: 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 $790,000 25,000 230,000 53,000 330,000 31,900 185,000 505,000 43,000 Prepare the cash flows from investing and financing activities sections of SSC's statement of cash flow Amounts to be deducted should be indicated with a minus sign. Cash flows from investing activities: Not cash flows from investing activities Cash flows from financing activities: Not cash flows from financing activities