a. Acquisition of plant assets is $121,000. Of this amount, $104,000 is paid in cash and $17,000 by signing a note payable. b. Cash receipt from sale of land totals $22,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $33,000. d. Payment of note payable is $16,000. Payment of dividends is $14,000. f. From the balance sheet: e September 30 2024 2023 Cash $ 37,000 $ 39,000 20,440 55,000 Accounts Receivable Merchandise Inventory 97,000 95,000 Land 75,000 97,000 Plant Assets Accumulated Depreciation Accounts Payable 151,000 (58,000) 33,000 19,000 17,000 30,000 (30,000) 17,000 32,000 Accrued Liabilities Notes Payable (long-term) Common Stock, no par Retained Earnings 16,000 9,000 42,000 230,000 193,440 Data table Health Plus, Inc. Income Statement Year Ended September 30, 2024 Net Sales Revenue $ 239,000 90,000 Cost of Goods Sold Gross Profit 149,000 Operating Expenses: Salaries Expense $ 57,000 28,000 Depreciation Expense Plant Assets Total Operating Expenses 85,000 Net Income Before Income Taxes 64,000 Income Tax Expense 13,440 $ 50,560 Net Income Health Plus, Inc. Statement of Cash Flows Year Ended September 30, 2024 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities: Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, September 30, 2023 Cash Balance, September 30, 2024 Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, September 30, 2023 Cash Balance, September 30, 2024 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities