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 $660,000 12,000 100,000 40,000 200,000 18,000 120,000 440,000 30,000 Prepare the cash flows from operating activities section of HHC's statement of cash flows using the direct method. (Amounts to be deducedebaudbe indicated web mainnein Prepare the cash flows from operating activities section of HHC's statement of cash flows usir deducted should be indicated with a minus sign.) Answer is not complete. $ 100,000 40,000 (120,000) Cash flows from operating activities: Collection of notes receivable Interest on note receivable Cash received from customers Interest on note receivable Issuance of common stock Dividends to shareholders Net cash flows from operating activities X 200,000 (30,000) S 170,000 Prepare the cash flows from investing and financing activities sections of HHC's statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from investing activities: Net cash flows from investing activities Cash flows from financing activities: Net cash flows from financing activities