The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers Interest on note receivable Collection of note receivable Sale of land Issuance of common stock $780,000 24,000 220,000 52,000 320,000 34 Cash paid for Interest on note payable Purchase of equipment Operating expenses Dividends to shareholders 30,000 180,000 500,000 42,000 Prepare the cash flows from operating actvities section of HHC's statement of cash flows using the direct method.(Amounts to bre deducted should be indicated with a minus sign.) Cash flows from operating activities Net cash flows from operating activities