The income statement and additional data of Energy Plus, Inc. follows: (Click the icon to view the income statement.) (Click the icon to view the additional data.) 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. (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.) The income statement and additional data of Energy Plus, Inc. follows. (Click the icon to view the income statement.) (Click the icon to view the additional data.) 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. Data table More info a. Acquisition of plant assets is $123,000. Of this amount, $109,000 is paid in cash and $14,000 by signing a note payable. b. Cash receipt from sale of land totals $29,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $31,000. d. Payment of note payable is $13,000. e. Payment of dividends is $9,000. f. From the halanre sheat \begin{tabular}{lrr} & \multicolumn{2}{c}{ September 30} \\ \cline { 2 - 3 } & 2024 & 2023 \\ \hline Cash & 36,000 & $30,340 \\ Accounts Receivable & 43,000 & 56,000 \\ Merchandise Inventory & 90,000 & 83,000 \\ Land & 84,000 & 113,000 \\ Plant Assets & 173,000 & 50,000 \\ Accumulated Depreciation & (65,000) & (35,000) \\ Accounts Payable & 36,000 & 25,000 \\ Accrued Liabilities & 16,000 & 29,000 \\ Notes Payable (long-term) & 14,000 & 13,000 \\ Common Stock, no par & 45,000 & 14,000 \\ Retained Earnings & 250,000 & 216,340 \\ \hline \end{tabular}