The income statement and additional data of Supplements Plus, Inc. follow: (Click the icon to view the income statement.) i (Click the icon to view the additional data.) 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 Alf a box is not used in the spreadsheet, leave the box emoty: do not select a label or enter a zero. Do not check your answer until both Panel A and Panel B have been completed Abbreviations used: Acquistion of Plant Aseets by Issuing NP = Acquisition of Plant Assets by Issuing Note Payable.) Supplements Plus, Inc. Spreadsheet for Statement of Cash Flows Year Ended September 30, 2018 Transaction Analysis Balance Balance 9/30/2017 Panel A-Balance Sheet: DEBIT CREDIT 9/30/2018 38,000 10,000 56.000 Cash Accounts Receivable Merchandise Inventory Plant Assets 92.000 85,000 43,000 97.000 179,000 Accumulated Depreciation-Plant Assels (30,000) 84,000 (58,000) 52,000 Land S S Total Assets 277,000 363,000 Accounts Payable 21,000 32,000 Accrued Liabilities 37,000 20,000 14,000 13.000 Noles Payable Tolal Liabilities 66,000 71,000 Common Stock, no par Retained Earnings 7.000 204,000 277,000 40,000 252.000 363,000 Total Ulabilities and Stockholders' Equity Panel B-Statement of Cash Flows: Cash Flows from Operating Activities: (a) D C 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 (92) Total Supplements Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 238,000 97,000 Cost of Goods Sold 141,000 Gross Profit Operating Expenses: Salaries Expense $ 50,000 26,000 Depreciation ExpensePlant Assets 76,000 Total Operating Expenses Net Income Before Income Taxes 65,000 8,000 Income Tax Expense $ 57,000 Net Income a. Acquisition of plant assets is $114,000. Of this amount, $100,000 is paid in cash and $14,000 by signing a note payable. b. Cash receipt from sale of land totals $22,000. There was no gain or loss. C. Cash receipts from issuance of common stock total $33,000. d. Payment of note payable is $13,000. e. Payment of dividends is $9,000. f. From the balance sheet: September 30 2018 2017 Cash $ $ Accounts Receivable 38,000 43,000 97,000 62,000 10,000 56,000 92,000 Merchandise Inventory Land 84,000 Plant Assets 179,000 Accumulated Depreciation Accounts Payable (56,000) 37,000 20,000 14,000 65,000 (30,000) 21,000 32,000 13,000 Accrued Liabilities Notes Payable (long-term) Common Stock, no par Retained Earnings 7,000 40,000 252,000 204,000