The following are summary cash transactions that occurred during the year for Hope Healthcare Company $($HHC$)$:

Cash received from:

Customers $ $730,000$

Interest on notes receivable $19,000$

Collection of notes receivable $170,000$

Sale of land $47,000$

Issuance of common stock $270,000$

Cash paid for:

Interest on notes payable $25,000$

Purchase of equipment $155,000$

Operating expenses $475,000$

Dividends to shareholders $37,000$

Prepare a statement of cash flows according to International Financial Reporting Standards.