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

Prepare Helaths Plus 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 parentheses or a minus sign for number to be subtracted. If a box is not used in the statement leave the box empty do not select a label or enter a zero)

Account options:

Data Table Health Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses: 234,000 89,000 145,000 $ 51,000 22,000 Salaries Expense Depreciation Expense-Plant Assets Total Operating Expenses Net Income Before Income Taxes Income Tax Ex Net Income 73,000 72,000 6,000 S 66,000 i More Info a. Acquisition of plant assets is $114,000. Of this amount, $102,000 is paid in cash and $12,000 by signing a note payable. b. Cash receipt from sale of land totals $26,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $30,000. d. Payment of note payable is $11,000 e. Payment of dividends is $8,000. f. From the balance sheet: September 30 2018 2017 Cash Accounts Receivable Merchandise Inventory Land Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities Notes Payable (long-term) Common Stock, no par Retained Earnings S 40,000 S 8,000 60,000 96,000 80,000 60,000 (37,000) (15,000) 19,000 30,000 11,000 9,000 220,000 49,000 99,000 54,000 174,000 33,000 17,000 12,000 39,000 278,000 Health Plus, Inc. Statement of Cash Flows Year Ended September 30, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities Net Cash Provided by (Used for) Investing Activities Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, September 30, 2017 Cash Balance, September 30, 2018 Non-cash Investing and Financing Activities Total Non-cash Investing and Financing Activities Acquisition of Plant Assets by Issuing Note Payable Cash Payment for Acquisition of Plant Assets Cash Payment of Dividends Cash Payment of Notes Payable Cash Receipt from Issuance of Common tock Cash Receipt from Sale of Land Decrease in Accounts Receivable Decrease in Accrued Liabilities Depreciation Expense-Plant Assets Increase in Accounts Payable Increase in Merchandise Inventory