The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC):

Cash received from:
Customers	$	770,000
Interest on notes receivable		23,000
Collection of notes receivable		210,000
Sale of land		51,000
Issuance of common stock		310,000
Cash paid for:
Interest on notes payable		29,000
Purchase of equipment		175,000
Operating expenses		495,000
Dividends to shareholders		41,000

Prepare the cash flows from operating activities section of HHCs statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)