please use the two images of info to solve the problem in the third photo

The income statement, balance sheets, and additional information for Virtual Gaming Systems are provided. Additional information for 2024: 1. Purchased additional investment in stocks for $88,000. 2. Sold land for $55,000, The land originally was purchased for $51,500, resulting in a $3,500 gain being recorded at the time of the sale. 3. Purchased $23,000 in equipment by issuing a $23,000 long-term note payable to the seller. No cash was exchanged in the transaction. 4. Declared and paid a cash dividend of $113,000. 5. Issued common stock for $53,000