The income statement and additional data of Healthy Living Plus, Inc. follows: Healthy Living Plus, Inc. Income Statement Year Ended September 30, 2024 Net Sales Revenue $234,000 Cost of Goods Sold 91,000 Gross Profit 143,000 Operating Expenses: Salaries Expense $56,000 Depreciation ExpensePlant Assets 23,000 Total Operating Expenses 79,000 Net Income Before Income Taxes 64,000 Income Tax Expense 13,440 Net Income $50,560. a. Acquisition of plant assets is $113,000. Of this amount, $101,000 is paid in cash and $12,000 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 $31,000. d. Payment of note payable is $11,000. e. Payment of dividends is $15,000. f. From the balance sheet: September 30 2024 2023 Cash $34,000 $17,440 Accounts Receivable 49,000 60,000 Merchandise Inventory 90,000 82,000 Land 84,000 112,000 Plant Assets 163,000 50,000 Accumulated Depreciation (48,000) (25,000) Accounts Payable 31,000 18,000 Accrued Liabilities 15,000 20,000 Notes Payable (long-term) 12,000 11,000 Common Stock, no par 44,000 13,000 Retained Earnings 270,000 234,440. Prepare Healthy Living 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.