- - More Info a. Acquisition of plant assets is $124,000. Of this amount, $108,000 is paid in cash and $16,000 by signing a note payable. b. Cash receipt from sale of land totals $20,000. There was no gain or loss. Cash receipts from issuance of common stock total $36,000. d. Payment of note payable is $15,000. e. Payment of dividends is $5,000. f. From the balance sheet: C. September 30 2018 2017 Cash $ 39,000 $ 13,000 Accounts Receivable 46,000 61,000 Merchandise Inventory 94,000 88,000 Land 82,000 102,000 Plant Assets 214,000 90,000 Accumulated Depreciation (61,000) (34,000) Accounts Payable 32,000 15,000 Accrued Liabilities 12,000 20,000 Notes Payable (long-term) 16,000 15,000 Common Stock, no par 40,000 4,000 Retained Earnings 314,000 266,000 Print Done - Data Table 231,000 94,000 137,000 Boost Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses: Salaries Expense $ 54,000 27,000 Depreciation ExpensePlant Assets Total Operating Expenses Net Income Before Income Taxes Income Tax Expense $ Net Income 81,000 56,000 3,000 53,000 Print Done The income statement and additional data of Boost Plus, Inc. follows: Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Boost 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.) Boost Plus, Inc. Statement of Cash Flows Year Ended September 30, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities: Choose from any list or enter any number in the input fields and then continue to the next