The income statement and additional data of Minerals Plus, Inc. follows: (Click the icon to view the income statement.) i (Click the icon to view the additional data.) Prepare Minerals 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. More info Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use Minerals Plus, Inc. Statement of Cash Flows a. Acquisition of plant assets is $117,000. Of this amount, $103,000 is paid in cash and $14,000 by signing a note payable. 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 b. Cash receipt from sale of land totals $27,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $31,000. tatement, leave the box empty; do not select label or enter a zero. Data table d. Payment of note payable is $13,000. e. Payment of dividends is $15,000. f. From the balance sheet: Minerals Plus, Inc. Income Statement 2018 September 30 2017 Year Ended September 30, 2018 Net Sales Revenue $ 233,000 Cash Accounts Receivable Merchandise Inventory $ 32,000 $ 26,000 41,000 90,000 96,000 54,000 82,000 Cost of Goods Sold Gross Profit Operating Expenses: 137,000 Land Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities 58,000 85,000 202,000 85,000 (61,000) (32,000) Salaries Expense $ 60,000 29,000 Depreciation Expense-Plant Assets 89,000 Total Operating Expenses 31,000 18,000 Net Income Before Income Taxes 48,000 18,000 27,000 7,000 Notes Payable (long-term) Common Stock, no par Retained Earnings 14,000 45,000 254,000 13,000 14,000 228,000 Income Tax Expense $ 41,000 Net Income Print Done Print Done