The following are summary cash transactions that occurred during the year for Hope Healthcare Company (HHC):

Cash received from:
Customers	$ 850,000
Interest on notes receivable	31,000
Collection of notes receivable	290,000
Sale of land	59,000
Issuance of common stock	390,000
Cash paid for:
Interest on notes payable	37,000
Purchase of equipment	215,000
Operating expenses	535,000
Dividends to shareholders	49,000

Prepare the cash flows from operating activities section of HHCs statement of cash flows using the direct method.