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 $ 730,000 19,000 170,000 47,eee 270,000 25, eee 155, eee 475,000 37,eee 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: $ 0 Net cash flows from operating activities Cash flows from investing activities: $ 0 Net cash flows from investing activities Cash flows from financing activities: Net cash flows from financing activities $ 0