The income statement and additional data of minerals plus, inc. follows:

prepare minerals plus statement of cash flows for the hear ended september 30,2018 using the indirect menthod. include a separate section for non cash investing and financing actovities

Minerals Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 239,000 89,000 Cost of Goods Sold Gross Profit 150,000 Operating Expenses: Salaries Expense $ 59,000 24.000 Depreciation Expense_Plant Assets 83,000 Total Operating Expenses Net Income Before Income Taxes 67,000 6,000 Income Tax Expense $ Net Income 61,000 a. Acquisition of plant assets is $116,000. Of this amount, $102,000 is paid in cash and $14,000 by signing a note payable. b. Cash receipt from sale of land totals $29,000. There was no gain or loss. Cash receipts from issuance of common stock total $35,000. d. Payment of note payable is $13,000. Payment of dividends is $9,000. f. From the balance sheet: C. e. September 30 2018 2017 Cash $ 34,000 Accounts Receivable 44,000 Merchandise Inventory 96,000 Land $ 1,000 57,000 88,000 112,000 85,000 (32,000) 22,000 83,000 201,000 (56,000) 38,000 Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities 30,000 17.000 14,000 13,000 Notes Payable (long-term) Common Stock, no par Retained Earnings 44.000 9,000 289.000 237,000