The income statement and additional data of Healthy Living Plus, Inc. follows: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Healthy Living Plus's 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 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.) Healthy Living Plus, Inc. Statement of Cash Flows Year Ended September 30, 2018 Cash Flows from Operating Activities: Net Income 45000 23000 Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Depreciation ExpensePlant Assets Decrease in Accounts Receivable Increase in Merchandise Inventory Increase in Accounts Payable Decrease in Accrued Liabilities 19000 Decrease in Accrued Liabilities 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 direct method. Include a separate section for non-cash investing and financing activities. More Info Data Table Healthy Living Plus, Inc. Acquisition of plant assets is $122,000. Of this amount, $102,000 is paid in cash and $20,000 by signing a note payable. b. Cash receipt from sale of land totals $28,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $29,000. d. Payment of note payable is $19,000 e. Payment of dividends is $6,000. f. From the balance sheet: Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 232,000 96,000 Cost of Goods Sold September 30 2018 2017 Gross Profit 136,000 Cash $ 30,000 $ 16,000 Operating Expenses: Salaries Expense 34.000 Accounts Receivable $ 58,000 53,000 23,000 Merchandise Inventory 95,000 92,000 Depreciation Expense-Plant Assets Land 75,000 103,000 81,000 Total Operating Expenses Plant Assets 197,000 Net Income Before Income Taxes 55,000 10.000 75,000 (30,000) 29.000 Accumulated Depreciation Accounts Payable Income Tax Expense (53,000) 40.000 $ 45,000 Net Income Accrued Liabilities 18,000 29,000 20,000 19,000 Notes Payable (long-term) Common Stock, no par Print Done 36,000 7,000 Retained Earnings 264,000 225,000 Print Done