The records of Best Color Engraving reveal the following: D (Click the icon to view the records.) Compute cash flows from operating activities by the indirect method for year ended December 31, 2018. (Use a minus sign or parentheses for amounts that result in a decrease in cash and to show net cash used for operating activities. If a box is not used in the table, leave the box empty; do not select a label or enter a zero.) Best Color Engraving Statement of Cash Flows (Partial) Year Ended December 31, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities 0 Data Table Net income $ 27,000 Depreciation expense $ 3,000 Decrease in current Sales revenue 54,000 liabilities 21,000 Increase in current Loss on sale of assets other than land 8,000 cash 11,000 Acquisition of 42.000 land The income statement and additional data of Energy Plus, Inc. follows: B(Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Energy 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.) Energy Plus, Inc. 0 More Info Statement of Cash Flows Year Ended September 30, 2018 0 Data Table Cash Flows from Operating Activities: a. Acquisition of plant assets is $112,000. Of this amount, Net Income $101,000 is paid in cash and $11,000 by signing a note Energy Plus, Inc. payable. Adjustments to Reconcile Net Income to Net Cash Income Statement b. Cash receipt from sale of land totals $26,000. There Provided by (Used for) Operating Activities: Year Ended September 30, 2018 was no gain or loss. Net Sales Revenue $ 232,000 c. Cash receipts from issuance of common stock total $29,000. Cost of Goods Sold 92,000 d. Payment of note payable is $10,000. Gross Profit 140,000 e. Payment of dividends is $9,000. Operating Expenses: f. From the balance sheet: Salaries Expense $ 52,000 September 30 Depreciation Expense- 2018 2017 Plant Assets 30,000 Cash $ 35,000 $ 7,000 Total Operating Expenses 82,000 Accounts Receivable 43,000 Net Cash Provided by (Used for) Operating Activities 53,000 Net Income Before Income Merchandise Inventory 91,000 84,000 58,000 Land 71,000 97,000 Income Tax Expense 6,000 Plant Assets 182,000 70,000 $ Net Income Accumulated 52,000 Depreciation (60,000) (30,000) Accounts Payable 36,000 23,000 Print Done Accrued Liabilities 15,000 20,000 Notes Payable (long- term) 11,000 10,000 Common Stock, no par 39,000 10,000 Retained Earnings 261,000 218,000 Taxes Print Done