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The income statement and additional data of Minerals Plus, Inc. follows: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Minerals Plus's statement of cash flows for the year ended September 30, 2018, using the indirect method. Include a separate section for non-cash investing and financing activities. Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.) Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 233,000 99,000 Cost of Goods Sold Gross Profit 134,000 Operating Expenses: Salaries Expense 55,000 25,000 Depreciation ExpensePlant Assets Total Operating Expenses 80,000 Net Income Before Income Taxes 54,000 10,000 Income Tax Expense $ 44,000 Net Income a. Acquisition of plant assets is $120,000. Of this amount, $110,000 is paid in cash and $10,000 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 $35,000. d. Payment of note payable is $9,000. e. Payment of dividends is $8,000. f. From the balance sheet: Sentember 30 September 30 2018 2017 Cash $ 33,000 $ 24,000 Accounts Receivable 50,000 59,000 98,000 95,000 Merchandise Inventory Land 54,000 76,000 Plant Assets 180,000 60,000 Accumulated Depreciation (45,000) (20,000) Accounts Payable 39,000 25,000 16,000 26,000 Accrued Liabilities Notes Payable (long-term) 10,000 9,000 Common Stock, no par 41,000 6,000 228,000 Retained Earnings 264,000 Statement of Cash Flows Year Ended September 30, 2018 Cash Flows from Operating Activities: Net Income 44000 Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Depreciation ExpensePlant Assets 25000 Decrease in Accounts Receivable