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 $750,00 24, eee 220, eee 52.ee 320,00 30, ce 180,eee See.ee 42.ee Prepare a statement of cash flows according to International Financial Reporting Standards. (Amounts to be deducted should be indicated with a minus sign.) Answer is not complete. Cash flows from operating activities Cash received from customers Interest on notes receivable Interest on notes payable Cash paid for operating expenses 780 000 24000 OS (30.000) S (500 000) 5 774 000 Net cash flows from operating activities Cash flows from investing activities Sale of land Collection of notes receivable Purchase of equipment $ 52,000 220,000 (150 000) 92 000 Net cash flows from investing activibes Cash flows from financing activities Issuance of common stock Dividends paid to shareholders Os 320.000 42.000 Net cash flows from financing activities