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The 2018 income statement and comparative balance sheet of Digital Subscriptions, Inc. follow: (Click the icon to view the income statement.) (Click the icon to view the additional information.) (Click the icon to view the comparative balance sheet.) Read the requirements. Data table Assets Current Assets: Liabilities Current Liabilities: Long-term Liabilities: More info Additionally, Digital Subscriptions purchased land of $22,700 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 $10,500. The plant acquisition was for cash. Acquisition of Land by Issuing Long-term Notes Payable Cash Payment for Acquisition of Plant Assets Cash Payment of Dividends Cash Payment of Notes Payable Cash Receipt from Issuance of Common Stock Decrease in Accrued Liabilities Decrease in Merchandise Inventory Depreciation Expense-Plant Assets Increase in Accounts Payable Increase in Accounts Receivable