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

Net Sales Revenue $237,000

Cost of Goods Sold $89,000

Gross Profit $148,000

Operating Expenses:

Salaries Expense $55,000

Depreciation ExpensePlant Assets $29,000

Total Operating Expenses $84,000

Net Income Before Income Taxes $64,000

Income Tax Expense $13,440

Net Income $50,560

a.	Acquisition of plant assets is $127,000. Of this amount, $110,000 is paid in cash and $17,000 by signing a note payable.
b.	Cash receipt from sale of land totals $22,000. There was no gain or loss.
c.	Cash receipts from issuance of common stock total $35,000.
d.	Payment of note payable is $16,000.
e.	Payment of dividends is $6,000.
f.	From the balance sheet:

	September 30
	2024	2023
Cash	$30,000	$13,440
Accounts Receivable	41,000	57,000
Merchandise Inventory	92,000	84,000
Land	84,000	106,000
Plant Assets	157,000	30,000
Accumulated Depreciation	(51,000)	(22,000)
Accounts Payable	33,000	20,000
Accrued Liabilities	13,000	22,000
Notes Payable (long-term)	17,000	16,000
Common Stock, no par	46,000	11,000
Retained Earnings	244,000	199,440

Prepare Energy 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, Cash Flows from Investing Activities, Cash Flows from Financing Activities, Non-cash Investing and Financing Activities, Total Non-cash Investing and Financing 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.)