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 Issuance of common stock Cash paid for: Interest on notes payable Purchase of equipment Operating expenses Dividends to shareholders $710,000 17,000 150,000 45,000 250,000 23,000 145,000 465,000 35,000 Prepare the cash flows from operating activities section of HHC's statement of cash flows using the direct method. ( deducted should be indicated with a minus sign.) Cash flows from operating activities: Net cash flows from operating activities 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 Issuance of common stock Cash paid for: Interest on notes payable Purchase of equipment Operating expenses Dividends to shareholders $710,000 17,000 150,000 45,000 250,000 23,000 145,000 465,000 35,000 Prepare the cash flows from operating activities section of HHC's statement of cash flows using the direct method. ( deducted should be indicated with a minus sign.) Cash flows from operating activities: Net cash flows from operating activities