The income statement and additional data of Daily Plus, Inc. follows: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Daily 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.) Income Statement Year Ended September 30, 2018 Net Sales Revenue Cost of Goods Sold Gross Profit 139,000 Operating Expenses: \begin{tabular}{lrr} \hline Salaries Expense & $57,000 & \\ \hline Depreciation Expense-Plant Assets & 23,000 & \\ \cline { 3 - 3 } Total Operating Expenses & & 80,000 \\ \cline { 3 - 3 } Net Income Before Income Taxes & 59,000 \\ Income Tax Expense & $,000 \\ \hline Net Income & $2,000 \\ \hline \end{tabular} a. Acquisition of plant assets is $122,000. Of this amount, $110,000 is paid in cash and $12,000 by signing a note payable. b. Cash receipt from sale of land totals $28,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $34,000. d. Payment of note payable is $11,000. e. Payment of dividends is $11,000. f. From the balance sheet