Please help me finish the cash flows!

Brief Exercise 4-11 (Algo) Statement of cash flows; direct method (LO4-8] 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 $860,000 32,000 300,000 60,000 400,000 38,000 220,000 540,000 50,000 Prepare the cash flows from operating activities section of HHC's statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Cash received from customers $ 860,000 32,000 Cash received for interest Net cash flows from operating activities