The income statement and additional data of Health Plus, Inc. follows: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Health Plus's statement 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 a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, zero.) 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) 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: 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 th Plus's statement of cash flows for the year ended September 30, 2018, us ties. a. Acquisition of plant assets is $118,000. Of this amount, $100,000 is paid in cash and $18,000 by signing a note payable. b. Cash receipt from sale of land totals $21,000. There was no gain or loss. Cash receipts from issuance of common stock total $27,000. d. Payment of note payable is $17,000. e. Payment of dividends is $6,000. f. From the balance sheet: rovided by (Used for) Investing Activities s from Financing Activities: September 30 2018 2017 Cash $ 34,000 $ 16,000 Accounts Receivable 43,000 60,000 92,000 Merchandise Inventory 99,000 rovided by (Used for) Financing Activities Fe (Decrease) in Cash Land 62,000 JUDJUDI 83,000 60,000 178,000 ace, September 30, 2017 Plant Assets Accumulated Depreciation Accounts Payable (40,000) (10,000) 38,000 23,000 ace, September 30, 2018 Accrued Liabilities 11,000 vesting and Financing Activities: 18,000 Notes Payable (long-term) Common Stock, no par Retained Earnings DOOD 24,000 17,000 8,000 229,000 35,000 274,000 ash Investing and Financing Activities th Plus's statement of cash flows for the year ended September 30, 2018, using tivities. Data Table - Health Plus, Inc. Income Statement rovided by (Used for) Investing Activities s from Financing Activities: Year Ended September 30, 2018 Net Sales Revenue $ 238,000 99,000 Cost of Goods Sold Gross Profit 139,000 Operating Expenses: Salaries Expense $ 51,000 rovided by (Used for) Financing Activities Fe (Decrease) in Cash 30,000 Depreciation ExpensePlant Assets 81,000 ace, September 30, 2017 Total Operating Expenses Net Income Before Income Taxes ace, September 30, 2018 58,000 7,000 Income Tax Expense $ 51,000 vesting and Financing Activities: Net Income Print Done ash Investing and Financing Activities