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 $30,2024,$ 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. $($Use a minus sign or parentheses fo not select a label or enter a zero.$)$

$\backslash$table$[[$Healthy Living Plus, In$],[$Statement of Cash Flow$],[$Year Ended September $30,],[$Cash Flows from Operating Activities:$],[$Net Income$],[$Adjustments to Reconcile Net Income to Net Cash$],[$Provided by $($Used for$)$ Operating Activities:$],[$Depreciation Expense$-$Plant Assets$],[$Decrease in Accounts Receivable$],[$Increase in Accounts Payable$],[$Decrease in Accrued Liabilities$],[$Acquisition of Plant Assets by Issuing Note Payable$],[],[$Net Cash Provided by $($Used for$)$ Operating Activities$],[$Get more help $-],[$S$]]$

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a$.$ Acquisition of plant assets is $$115,000.$ Of this amount, $$105,000$ is paid in cash and $$10,000$ by signing a note payable.

b$.$ Cash receipt from sale of land totals $$23,000.$ There was no gain or loss.

c$.$ Cash receipts from issuance of common stock total $$33,000.$

d$.$ Payment of note payable is $$9,000.$

e$.$ Payment of dividends is $$13,000.$

f$.$ From the balance sheet:

$\backslash$table$[[\backslash$table$[[$Healthy Living Plus, Inc.$],[$Income Statement$],[$Year Ended September $30,2024]]],[$Net Sales Revenue,,,$$,233,000],[$Cost of Goods Sold,,$-,-,98,000],[$Gross Profit,,,$2,135,000],[$Operating Expenses:$],[$Salaries Expense,$$,60,000,,],[$Depreciation Expense$-$Plant Assets,,$24,000,,],[$Total Operating Expenses,,,,$84,000],[$Net Income Before Income Taxes,,,,$51,000],[$Income Tax Expense,,,,$10,710],[$Net Income,,,$$,40,290]]$

$\backslash$table$[[,$September $30,],[,2024,2023$