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 $710,000 17,000 150,000 45,000 Issuance of common stock 250,000 Cash paid for: Interest on notes payable 23,000 Purchase of equipment 145,000 465,000 35,000 Operating expenses 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.)