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, 2024, 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, 2024 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 Data table Boost Plus, Inc. Income Statement Year Ended September 30, 2024 Net Sales Revenue $ 231,000 94,000 Cost of Goods Sold Gross Profit 137,000 Operating Expenses: Salaries Expense $ 54,000 27,000 Depreciation Expense-Plant Assets 81,000 Total Operating Expenses Net Income Before Income Taxes 56,000 12,000 Income Tax Expense $ 44,000 Net Income a. b. C. d. e. f. Acquisition of plant assets is $124,000. Of this amount, $108,000 is paid in cash and $16,000 by signing a note payable. 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. Payment of note payable is $15,000. Payment of dividends is $5,000. From the balance sheet: September 30 2024 2023 Cash Accounts Receivable Merchandise Inventory Land Plant Assets $ 30,000 $13,000 46,000 61,000 94,000 88,000 82,000 102,000 214,000 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 305,000 266,000