The Staten E14-21 Preparing the statement of cash flows-indirect method The income statement of Boost Plus, Inc. follows: Learni BOOST PLUS, INC. Income Statement Year Ended September 30, 2018 Net Cas Act. $98 $ 231,000 94,000 137,000 Net Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses: Salaries Expense Depreciation Expense Plant Assets Total Operating Expenses Net Income Before Income Taxes Income Tax Expense Net Income $ 54,000 27,000 81,000 56,000 3,000 $ 53,000 Additional data follow: a. Acquisition of plant assets is $124,000. Of this amount, $108,000 is paid in cash and $16,000 by signing a note payable. b. Cash receipt from sale of land totals $20,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $36,000. d. Payment of notes payable is $15,000. e. Payment of dividends is $5,000. f. From the balance sheet: September 30 2018 2017 Cash Accounts Receivable Merchandise Inventory Land Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities Notes Payable (long-term) Common Stock, no par Retained Earnings $ 39,000 46,000 94,000 82,000 214,000 (61,000) 32,000 12,000 16,000 40,000 314,000 $ 13,000 61,000 88,000 102,000 90,000 (34,000) 15,000 20,000 15,000 4,000 266,000 Prepare Boost 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