I have included all the information from rhe question

The 2018 income statement and comparative balance sheet of Digital Subscriptions, Inc. follow: F. (Click the icon to view the income statement.) (Click the icon to view the additional information.) Read the requirements. 3(Click the icon to view the comparative balance sheet.) Requirement 1. Prepare the 2018 statement of cash flows, formatting operating activities by the indirect method. (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.) Complete the statement one section at a time, beginning with the cash flows from operating activities. Digital Subscriptions, Inc. Statement of Cash Flows 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 Cash Flows from Investing Activities: Net Cash Provided by (Used tor) Operating Activities Cash Flows from Investing Activities: Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2017 Cash Balance, December 31, 2018 Non-cash Investing and Financing Activities: Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2017 Cash Balance, December 31, 2018 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities Requirement 2. How will what you learned in this problem help you evaluate an investment? O A. Learn how operating activities, investing activities, and financing activities generate cash receipts and cash payments O B. Learn how to predict future cash flows, evaluate management decisions, and predict the ability of the company to pay their debts and dividends O C. Both A and B OD. None of the above Requirements More Info i (Click the icon to view the add The 2018 income statement al (Click the icon to view the (Click the icon to view the Read the requirements. 1. Prepare the 2018 statement of cash flows, formatting operating activities by the indirect method. 2. How will what you learned in this problem help you evaluate an investment? Additionally, Digital Subscriptions purchased land of $22,600 by financing it 100% with long-term notes payable during 2018. During the year, there were no sales of land, no retirements of stock, and no treasury stock transactions. A plant asset was disposed of for $0. The cost and accumulated depreciation of the disposed asset was $13,240. The plant acquisition was for cash. i Data Table Print Done tal Subscriptions, Inc. Print Done Income Statement Comparative Balance Sheet December 31, 2018 and 2017 Year Ended December 31, 2018 Net Sales Revenue 2018 2017 $ 434,000 201,200 Assets Cost of Goods Sold Gross Profit 232,800 Current Assets: Cash $ 26,600 $ 15,900 Operating Expenses: Salaries Expense $ 69,400 Accounts Receivable 26,700 25,100 Depreciation ExpensePlant Assets 79,300 92,000 Merchandise Inventory Long-term Assets: 14,700 10,900 Other Operating Expenses 95,000 Land 34,600 12,000 Plant Assets 137,800 120,970 (17,070) 107,310 (15,610) Total Operating Expenses Operating Income Other Income and (Expenses): Interest Revenue Accumulated DepreciationPlant Assets $ 236,700 271,100 $ Total Assets 8,900 (21,200) Interest Expense Liabilities (12,300) Current Liabilities: Total Other Income and (Expenses) Net Income Before Income Taxes Accounts Payable $ 35,100 $ 30,200 30,700 125,500 19,500 Accrued Liabilities 28,100 Income Tax Expense Long-term Liabilities: $ 106,000 Net Income Notes Payable 75,000 107,000 The 2018 income statement and comparative balance sheet of Digital Subscriptions, Inc. follow: F. (Click the icon to view the income statement.) (Click the icon to view the additional information.) Read the requirements. 3(Click the icon to view the comparative balance sheet.) Requirement 1. Prepare the 2018 statement of cash flows, formatting operating activities by the indirect method. (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.) Complete the statement one section at a time, beginning with the cash flows from operating activities. Digital Subscriptions, Inc. Statement of Cash Flows 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 Cash Flows from Investing Activities: Net Cash Provided by (Used tor) Operating Activities Cash Flows from Investing Activities: Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2017 Cash Balance, December 31, 2018 Non-cash Investing and Financing Activities: Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2017 Cash Balance, December 31, 2018 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities Requirement 2. How will what you learned in this problem help you evaluate an investment? O A. Learn how operating activities, investing activities, and financing activities generate cash receipts and cash payments O B. Learn how to predict future cash flows, evaluate management decisions, and predict the ability of the company to pay their debts and dividends O C. Both A and B OD. None of the above Requirements More Info i (Click the icon to view the add The 2018 income statement al (Click the icon to view the (Click the icon to view the Read the requirements. 1. Prepare the 2018 statement of cash flows, formatting operating activities by the indirect method. 2. How will what you learned in this problem help you evaluate an investment? Additionally, Digital Subscriptions purchased land of $22,600 by financing it 100% with long-term notes payable during 2018. During the year, there were no sales of land, no retirements of stock, and no treasury stock transactions. A plant asset was disposed of for $0. The cost and accumulated depreciation of the disposed asset was $13,240. The plant acquisition was for cash. i Data Table Print Done tal Subscriptions, Inc. Print Done Income Statement Comparative Balance Sheet December 31, 2018 and 2017 Year Ended December 31, 2018 Net Sales Revenue 2018 2017 $ 434,000 201,200 Assets Cost of Goods Sold Gross Profit 232,800 Current Assets: Cash $ 26,600 $ 15,900 Operating Expenses: Salaries Expense $ 69,400 Accounts Receivable 26,700 25,100 Depreciation ExpensePlant Assets 79,300 92,000 Merchandise Inventory Long-term Assets: 14,700 10,900 Other Operating Expenses 95,000 Land 34,600 12,000 Plant Assets 137,800 120,970 (17,070) 107,310 (15,610) Total Operating Expenses Operating Income Other Income and (Expenses): Interest Revenue Accumulated DepreciationPlant Assets $ 236,700 271,100 $ Total Assets 8,900 (21,200) Interest Expense Liabilities (12,300) Current Liabilities: Total Other Income and (Expenses) Net Income Before Income Taxes Accounts Payable $ 35,100 $ 30,200 30,700 125,500 19,500 Accrued Liabilities 28,100 Income Tax Expense Long-term Liabilities: $ 106,000 Net Income Notes Payable 75,000 107,000