The income statement and additional data of Vitamins Plus, Inc. follows: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Vitamins 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. Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.) Vitamins 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: More info a. Acquisition of plant assets is $122,000. Of this amount, $107,000 is paid in cash and $15,000 by signing a note payable. b. Cash receipt from sale of land totals $28,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $26,000. d. Payment of note payable is $14,000. e. Payment of dividends is $9,000. f. From the balance sheet: - X Net Cash Provided by (Used for) Operating Activities Data table Vitamins Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 233,000 Cost of Goods Sold Gross Profit 93,000 140,000 Operating Expenses: Salaries Expense $ Depreciation Expense-Plant Assets 52,000 25,000 77,000 Total Operating Expenses Net Income Before Income Taxes 63,000 6,000 Income Tax Expense $ 57,000 Net Income Print Done Cash Accounts Receivable Merchandise Inventory Land Plant Assets September 30 2017 2018 $ 40,000 $ 18,000 39,000 53,000 97,000 93,000 67,000 95,000 202,000 80,000 Accumulated Depreciation (47,000) (22,000) Accounts Payable Accrued Liabilities 40,000 27,000 13,000 20,000 15,000 14,000 Notes Payable (long-term) Common Stock, no par Retained Earnings 32,000 6,000 298,000 250,000 Print Done