The income statement, balance sheets, and additional information for Virtual Gaming Systems are provide Additional Information for 2021: 1. Purchase additional investment in stocks for $90,000. 2. Sell land costing $52,500 for $57,000, resulting in a $4,500 gain on sale of land. 3. Purchase $25,000 in equipment by issuing a $25,000 long-term note payable to the seller. No cash is exchanged in the transaction. 4. Declare and pay a cash dividend of $115,000. 5. Issue common stock for $55,000. Required