Net Cash prov by Opposite Act $99,000

The income statement of Supplements Plus,Inc follows:

Supplements Plus Inc Income Statement Year Ended September 30, 2016 Sales Revenue. $234,000 Cost of Goods Sold. 91,000 Gross profit. 143,000 Operating Expenses: Salaries Expense. 55,000 Depreciation Expense- Plant Assets. 25,000 Total Operating Expenses. 80,000 Net Income Before Income Taxes.63000 Income Tax Expense. 10000 Net Income. 53000

Additional data follow: a. Acquisition of plant assets is $121,000 .Of this amount, $104,000 is paid in cash and $17,000 by signing a note payable. b.Cash receipt from sale of land totsps $26,000.There was no gain or loss. c. Cash receipts from issuance of common stock total $30,000. d.Payment of notes payable is $16,000. e. Payment of dividends is $9,000 f. From the balance sheet. September 30 2016. 2015 Cash. 38,000. 12,000 Accounts. 44,000. 60,000 Receivable Merchandise. 91,000. 86,000 Inventory Plant Assets. 201,000. 80,000 Acc Depreciation. 35,000. 10,000 Land. 75,000. 101,000 Accounts. 31,000. 15,000 Payable Accrued Liabilities. 20,000. 26,000 Notes Payable. 17,000. 16,000 (long term) Common Stock no par 37,000. 7,000 Retained Earnings. 309,000. 265,000

Prepare Supplements Plus Statement of cash flows for the year ended September 30 2016,using the indirect method. Include a separate section for non cash investing and financing activities.