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

Prepare Health Plus's statement of cash flows for the year ended September 30, 2016, 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.

Health Plus, Inc. Income Statement Year Ended September 30, 2016 Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses $ 235,000 89,000 146,000 s 58,000 24,000 Salaries Expense Depreciation Expense-Plant Assets Total Operating Expenses 82,000 64,000 Net Income Before Income Taxes Income Tax Expense Net Income 6,000 $ 58,000