Preparing the statement of cash flows---indirect method

The income statement of Minerals Plus, Inc. Follows:

Sales revenue		$235,000
Cost of goods sold		97,000
Gross profit		138,000
Operating expense
Salaries expense	$57,000
Depreciation expenseplant asset	26,000
Total operating expense		83,000
Net income before income taxes		55,000
Income tax expense		4,000
Net income		$51,000

Additional data follow:

Acquisition of plant asset is $119,000. Of this amount, $100,000 is paid in cash and $19,000 by signing a note payable.

Cash receipt from sale of land total $28,000. There was no gain or loss.

Cash receipt from issuance of common stock total $29,000

Payment of note payable is $18,000

Payment of dividends is $8,000

From the balance sheet.

September 30

Cash
Accounts receivable
Merchandise inventory
Plant assets
Accumulated depreciation
Land
Accounts payable
Accrued liabilities
Notes payable (long-term)
Common stock
Retained earnings

Prepare Minerals Pluss statement of cash flow for the year ended in September 30, 2015, using the indirect method. Include a separate section for non-cash investing and financing activities.