All information is provided.

The income statement and additional data of Health Plus, Inc. follow: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare the spreadsheet for the 2024 statement of cash flows. Format cash flows from operating activities by the indirect method. Use the transaction references in Panel B when selecting the transaction references in Panel A. (If a box is not used in the spreadsheet, leave the box empty; do not select a label or enter a zero. Do not check your answer until both Panel A and Panel B have been completed. Abbreviations used: Acquistion of Plant Assets by Issuing NP = Acquisition of Plant Assets by Issuing Note Payable.) Merchandise Inventory Plant Assets Accumulated DepreciationPlant Assets Land Total Assets Accounts Payable Accrued Liabilities Notes Payable Total Liabilities Common Stock, no par Common Stock, no par Retained Earnings Total Liabilities and Stockholders' Equity Panel B-Statement of Cash Flows: Cash Flows from Operating Activities: (a) Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: (h) Net Cash Used for Investing Activities Cash Flows from Financing Activities: (j) (k) Net Cash Used for Financing Activities Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities Total Year Ended September 30, 2024 Net Sales Revenue Cost of Goods Sold Gross Profit $233,00092,000141,000 Operating Expenses: \begin{tabular}{lrr} \hline Salaries Expense & $56,000 & \\ \hline Depreciation Expense-Plant Assets & 28,000 & \\ \cline { 2 - 3 } Total Operating Expenses & & 84,000 \\ \cline { 2 - 3 } Net Income Before Income Taxes & 57,000 \\ Income Tax Expense & 11,970 \\ \hline Net Income & $5,030 \\ \hline \end{tabular} a. Acquisition of plant assets is $116,000. Of this amount, $101,000 is paid in cash and $15,000 by signing a note payable. b. Cash receipt from sale of land totals $24,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $30,000. d. Payment of note payable is $14,000. e. Payment of dividends is $14,000. f. From the balance sheet