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

Cash received from:

Customers $ $810,000$

Interest on notes receivable $27,000$

Collection of notes receivable $250,000$

Sale of land $55,000$

Issuance of common stock $350,000$

Cash paid for:

Interest on notes payable $33,000$

Purchase of equipment $195,000$

Operating expenses $515,000$

Dividends to shareholders $45,000$

Prepare the cash flows from operating activities section of HHC$$s statement of cash flows using the direct method.

Note: Amounts to be deducted should be indicated with a minus sign.