The income statement and additional data of Healthy Living Plus, Inc. follow

Prepare the spreadsheet for the 2018 statement of cash flows. Format cash flows from operating activities by the indirect method.

Use the transaction references in Panel B when selecting the transaction references in Panel A. (If a box is not used in the spreadsheet, leave the box empty; do not select a label or enter a zero. Do not check your answer until both Panel A and Panel B have been completed. Abbreviationsused: acquisition of Plant Assets by Issuing NP = Acquisition of Plant Assets by Issuing NotePayable.)

Healthy Living Plus, Inc. Spreadsheet for Statement of Cash Flows Year Ended September 30, 2018 Balance 9/30/2017 Transaction Analysis DEBIT CREDIT Balance 9/30/2018 Panel ABalance Sheet: Cash $ Accounts Receivable Merchandise Inventory Plant Assets 17,000 55,000 89,000 75,000 36,000 39,000 98,000 199,000 Accumulated DepreciationPlant Assets (20,000) 105,000 321,000 (49,000) 84,000 Land $ 407,000 Total Assets Accounts Payable Accrued Liabilities 19,000 26,000 16,000 33,000 16,000 17,000 Notes Payable Total Liabilities 61,000 66,000 Common Stock, no par 11,000 249,000 321,000 45,000 296,000 Retained Earnings $ $ 407,000 Total Liabilities and Stockholders' Equity Panel B-Statement of Cash Flows: Cash Flows from Operating Activities: Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Net Cash Provided by Operating Activities Cash Flows from Investing Activities: Net Cash Used for Investing Activities Cash Flows from Financing Activities: Net Cash Used for Financing Activities Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities Total * More Info b. a. Acquisition of plant assets is $124,000. Of this amount, $107.000 is paid in cash and $17,000 by signing a note payable. Cash receipt from sale of land totals $21,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $34,000. d. Payment of note payable is $16,000. e. Payment of dividends is $13,000. f. From the balance sheet: Cash Accounts Receivable Merchandise Inventory Land Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities Notes Payable (long-term) Common Stock, no par Retained Earnings September 30 2018 2017 $ 36,000 $ 17,000 39,000 55,000 98,000 89,000 84,000 105,000 199,000 75,000 (49,000) (20,000) 33,000 19,000 16,000 26,000 17,000 16,000 45,000 11,000 296,000 249,000 Print Done i Data Table Healthy Living Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 238,000 89,000 149,000 Cost of Goods Sold Gross Profit Operating Expenses: Salaries Expense Depreciation ExpensePlant Assets Total Operating Expenses Net Income Before Income Taxes $ 53,000 29,000 82,000 Income Tax Expense 67,000 7,000 60,000 $ Net Income Print Done