The income statement of Minerals Plus, Inc., follows:
	MINERAL PLUS, INC. Income Statement Year Ended September 30, 2012
	Revenues:
	Service revenue		$235,000
	Expenses:
	Cost of goods sold	$97,000
	Salary expense	57,000
	Depreciation expense	26,000
	Income tax expense	4,000	184,000
	Net income		$51,000
	Additional data follows:
	a. Acquisition of plant assets is $118,000. Of this amount, $100,000 is paid in cash and $18,000 by signing a note payable.
	b. Cash receipt from sale of land totals $28,000. There was no gain or loss.
	c. Cash receipt from issuance of common stock total $29,000.
	d. Payment of note payable is $18,000.
	e. Payment of dividends is $8,000.
	f. From the balance sheet:
		September 30,
		2012	2011
	Current Assets:
	Cash	$30,000	$8,000
	Accounts receivable	41,000	59,000
	Inventory	97,000	93,000
	Current Liabilities:
	Accounts payable	$30,000	$17,000
	Accrued liabilities	11,000	24,000
	Requirement:
	1. Prepare Mineral Plus's statement of cash flows for the year ended September 30, 2012, using the indirect method. Include a separate section for noncash investing and financing activities.