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

Cash received from:
Customers	$ 670,000
Interest on notes receivable	13,000
Collection of notes receivable	110,000
Sale of land	41,000
Issuance of common stock	210,000
Cash paid for:
Interest on notes payable	19,000
Purchase of equipment	125,000
Operating expenses	445,000
Dividends to shareholders	31,000

Prepare a statement of cash flows according to International Financial Reporting Standards.

Note: 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 activities:

Net cash flows from investing activities

Cash Flows from financing activities:

Net cash flows from financing activities