The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: 1 Customers $840,000 Interest on notes receivable 30,000 Collection of notes receivable 280,000 Sale of land 58,000 Issuance of common stock 380,000 Cash paid for: Interest on notes payable 36,000 Purchase of equipment 210,000 Operating expenses 530,000 48,000 Dividends to shareholders Prepare a statement of cash flows according to International Financial Reporting Standards. (Amounts to be deducted should be Indicated with a minus sign.) Cash flows from operating activities Net cash flows from operating activities Cash flows from investing activities Net cash flows from investing activities Cash flows from financing activities Net cash flows from financing activities