The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers Interest on note receivable Collection of note receivable Sale of land Issuance of common stock $660,000 12,000 100,080 40,000 280,000 Cash paid for: Interest on note payable Purchase of equipment Operating expenses Dividends to shareholders 18,000 120,600 440,808 30,800 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 acivities Net cash lows from investing acivities Cash flowa from finanoing activites