just the last part thank you

Increase in Merchandise Inventory Increase in Accounts Payable Decrease in Accrued Liabilities Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities: Cash Payment for Acquisition of Plant Assets Cash Receipt from Sale of Land Net Cash Provided by (Used for) Investing Activities (5,000) 10,000 (11,000) 39,00085,610 (110,000) 26,000 (84,000) Year Ended September 30, 2025 Net Sales Revenue Cost of Goods Sold Gross Profit $230,00093,000137,000 Operating Expenses: Salaries Expense Depreciation Expense-Plant Assets $50,000 Total Operating Expenses Net Income Before Income Taxes Income Tax Expense Net Income Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, September 30, 2024 Cash Balance, September 30, 2025 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities Additional Data a. Acquisition of plant assets is $128,000. Of this amount, $110,000 is paid in cash and $18,000 by signing a note payable. b. Cash receipt from sale of land totals $26,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $31,000. d. Payment of note payable is $17,000. e. Payment of dividends is $9,000. f. From the balance sheet: Additional Data The income statement and additional data of Ketta Plus, Inc. follows: View the additional data. Prepare Ketta Plus, Inc.'s statement of cash flows for the year ended September 30, 2025, using the indirect method. Include a separate section for non-cash investing and financing activities. Complete the statement one section at a tme, begnnng with the casn tlows trom operatng activities. (Use a mnus sign or parentheses tor amounts that result In a decrease in cash. It an Input tield I not used in the statement, leave the field empty; do not select a label or enter a zero.) Income Statement me solve this Ask my instructor