The following are summary cash transactions that occurred during the year for hilliard healthcare co. (hhc): cash received from: customers $ 690,000 interest on notes receivable 15,000 collection of notes receivable 130,000 sale of land 43,000 issuance of common stock 230,000 cash paid for: interest on notes payable 21,000 purchase of equipment 135,000 operating expenses 455,000 dividends to shareholders 33,000 prepare the cash flows from investing and financing activities sections of hhc’s statement of cash flows.