See image below:

The income statement and additional data of Vitamins Plus, Inc. follows: (Click the icon to view the income statement.) i (Click the icon to view the additional data.) Prepare Vitamins 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.) Vitamins Plus, Inc. Statement of Cash Flows Year Ended September 30, 2018 Cash Flows from Operating Activities: Net Income i More Info - X Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: i Data Table - X a. Acquisition of plant assets is $121,000. Of this amount, $109,000 is paid in cash and $12,000 by signing a note payable. b. Cash receipt from sale of land totals $24,000. There was no gain or loss. C. Cash receipts from issuance of common stock total $29,000. Vitamins Plus, Inc. d. Payment of note payable is $11,000. Income Statement e . Payment of dividends is $9,000 Year Ended September 30, 2018 From the balance sheet: Net Sales Revenue $ 237,000 September 30 Net Cash Provided by (Used for) Operating Activities 2018 2017 Cost of Goods Sold 93,000 Cash Flows from Investing Activities: Cash 36,000 $ 4,000 Gross Profit 144,000 Accounts Receivable 40,000 51,000 Operating Expenses: Merchandise Inventory 99.000 97.000 Salaries Expense $ 51,000 Land 67,000 91,000 30.000 Depreciation Expense-Plant Assets Plant Assets 176,000 65.000 Total Operating Expenses 81,000 Accumulated Depreciation (45,000) (15,000) Net Cash Provided by (Used for) Investing Activities Net Income Before Income Taxes 63,000 Cash Flows from Financing Activities: Accounts Payable 34,000 16,000 Income Tax Expense 8,000 Accrued Liabilities 10.000 14.000 $ 55,000 Net Income Notes Payable (long-term) 12,000 11,000 Common Stock, no par 43,000 14,000 Retained Earnings 274,000 228,000 Print Done Net Cash Provided by (Used for) Financing Activities Print Done Net Increase (Decrease) in Cash Cash Balance, September 30, 2017 Cash Balance, September 30, 2018 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities