Prepare Detta $$Plus$,$ Inc.$\text{'}$s statement of cash flows for the year ended September $30,2025,$ using the indirect method. Include a separate section for$$ non$-$cash investing and financing activities.Detta Plus, Inc.

Statement of Cash Flows

Year Ended September $30,2025$

Cash Flows from Operating Activities:

Net Income

Adjustments to Reconcile Net Income to Net Cash

Provided by $($Used for$)$ Operating Activities:

Additional Data

a$.$ Acquisition of plant assets is $$119,000.$ Of this amount, $$100,000$ is paid in

cash and $$19,000$ by signing a notes 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 $$29,000.$

d$.$ Payment of note payable is $$18,000.$

e$.$ Payment of dividends is $$8,000.$

f$.$ From the balance sheet:

Income Statement