The following are summary cash transactions that occurred during the year for Hope Healthcare Company (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 Dividends to shareholders Operating expenses $ 700,000 16,000 140,000 44,000 240,000 22,000 140,000 460,000 34,000 Prepare the cash flows from operating activities section of HHC's statement of cash flows using the direct method. Note: Amounts to be deducted should be indicated with a minus sign. Cash flows from operating activities: Net cash flows from operating activities