The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: $660,000 12,000 Customers Interest on note receivable Collection of note receivable 100,000 40,000 200,000 Sale of land Issuance of common stock Cash paid for: Interest on note payable Purchase of equipment Operating expenses 18,000 120,000 440,000 30,000 Dividends to shareholders

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