Healthy Living Plus, Inc. Spreadsheet for Statement of Cash Flows Year Ended September 30, 2024 \begin{tabular}{l} Panel B-Statement of Cash Flows: \\ \hline Cash Flows from Operating Activities: \\ Adjustments to Reconcile Net Income \\ to Net Cash Provided by Operating Activities: \\ \hline \end{tabular} a. Acquisition of plant assets is $119,000. Of this amount, $105,000 is paid in cash and $14,000 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 $33,000. d. Payment of note payable is $13,000. e. Payment of dividends is $7,000. f. From the balance sheet