The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers $ 840,000 Interest on note receivable 30,000 Collection of note receivable 280,000 Sale of land 58,000 Issuance of common stock 380,000 Cash paid for: Interest on note payable 36,000 Purchase of equipment 210,000 Operating expenses 530,000 Dividends to shareholders 48,000 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.)