The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC):

Cash received from:
Customers	$	790,000
Interest on notes receivable		25,000
Collection of notes receivable		230,000
Sale of land		53,000
Issuance of common stock		330,000
Cash paid for:
Interest on notes payable		31,000
Purchase of equipment		185,000
Operating expenses		505,000
Dividends to shareholders		43,000

Prepare the cash flows from operating activities section of HHCs statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)