The income statement and additional data of Supplements Plus, Inc. follows: E: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Supplements 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. Supplements Plus, Inc. Statement of Cash Flows 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: Depreciation Expense-Plant Assets 22,000 6,000 Decrease in Accounts Receivable Increase in Merchandise Inventory Increase in Accounts Payable Decrease in Accrued Liabilities Net Cash Provided by (Used for) Operating Activities Choose from any list or enter any number in the input fields and then click Check Answer. $ 236,000 89,000 Supplements Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses: Salaries Expense $ 59,000 Depreciation ExpensePlant Assets Total Operating Expenses Net Income Before Income Taxes 147,000 22,000 81,000 Income Tax Expense 66,000 6,000 60,000 $ Net Income a. Acquisition of plant assets is $125,000. Of this amount, $105,000 is paid in cash and $20,000 by signing a note payable. b. Cash receipt from sale of land totals $24,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $35,000. d. Payment of note payable is $19,000. e. Payment of dividends is $14,000. From the balance sheet: Sontember 20 September 30 2018 2017 Cash $ Accounts Receivable Merchandise Inventory Land $ 36,000 39,000 95,000 75,000 165,000 (32,000) 33,000 16,000 58,000 88,000 99,000 40,000 (10,000) 23,000 22,000 Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities Notes Payable (long-term) Common Stock, no par 17,000 19,000 20,000 41,000 6,000 Retained Earnings 267,000 221,000