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The income statement and additional data of Health Plus, Inc. follows: E(Click the icon to view the income statement. Click the icon to view the additional data.) Prepare Health 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.) iMore Info Acquisition of plant assets is $112,000. Of this amount, $102,000 is paid in cash and $10,000 by signing a note payable. . Cash receipt from sale of land totals $28,000. There was no gain or loss. b. Cash receipts from issuance of common stock total $33,000. Payment of note payable is $9,000. C. d. Payment of dividends is $9,000 . f. From the balance sheet: September 30 2018 2017 $ 2,000 Cash $35,000 Accounts Receivable 58,000 49,000 Merchandise Inventory 99,000 92,000 72,000 100,000 Land 30,000 Plant Assets 142,000 Accumulated Depreciation (49,000) (25,000) 33,000 Accounts Payable 21,000 14,000 Accrued Liabilities 10,000 Notes Payable (long-term) 9,000 10,000 Common Stock, no par 41,000 8,000 Retained Earnings 254,000 205,000 Print Done Inv Data Table Health Plus, Inc. Income Statement Year Ended September 30, 2018 $ 234,000 Net Sales Revenue 97,000 Cost of Goods Sold Gross Profit 137,000 Operating Expenses: Salaries Expense 50,000 24,000 Depreciation Expense-Plant Assets 74,000 Total Operating Expenses Net Income Before Income Taxes 63,000 5,000 Income Tax Expense 58,000 Net Income Print Done