The income statement and additional data of Detta Plus, Inc, follows:

Viow the income statement.

View the additional data.

Income Statement

$\backslash$table$[[\backslash$table$[[$Detta Plus, Inc.$],[$Income Statement$],[$Year Ended September $30,2025]]],[$Net Sales Revenue,,$$,235,000],[$Cost of Goods Sold,,,$97,000],[$Gross Profit,,,$138,000],[$Operating Expenses:$],[$Salaries Expense,$$57,000,,],[$Depreciation Expense$-$Plant Assets,$26,000,,],[$Total Operating Expenses,,,$83,000],[$Net Income Before Income Taxes,,,$55,000],[$Income Tax Expense,,,$4,000],[$Net Income,,$$,51,000]]$

Additional Data

a$.$ Acquisition of plant assets is $$119,000.$ Of this amount, $$100,000$ is paid in cash and $$19,000$ by signing a notes 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 $$29,000.$

d$.$ Payment of note payable is $$18,000.$

e$.$ Payment of dividends is $$8,000.$

f$.$ From the balance sheet:

$\backslash$table$[[,$September $30],[,,2025,2024],[$Cash$,$$$,30,000$$$,8,000],[$Accounts Receivable,,$41,000,59,000],[$Merchandise Inventory,,$97,000,93,000],[$Land$,,72,000,100,000],[$Plant Assets,,$199,000,80,000],[$Accumulated Depreciation,,$(46,000),(20,000)$