Classify the following items as an asset (A), a liability (L), or stockholders' equity (S) for Target Corporation, a large retailer: a. Land b. Accrued expenses payable C. Supplies d Equipment e Notes payable f. Long-term debt 9 Retained earnings Prepaid expenses h. i. Accounts payable j Accounts receivable k. Merchandise inventory Common stock O'Donnell Services, Inc., began 2018 with total assets of $245 million and ended 2018 with total assets of $345 million. During 2018, O'Donnell Services earned revenues of $398 million and had expenses of $162 million. O'Donnell Services declared and paid dividends of $24 million in 2018. Prepare the company's income statement for the year ended December 31, 2018, complete with an appropriate heading. Prepare the income statement. (Enter all amounts in millions. For example, $100 million should be entered into the statement as $100. Enter a net loss with a minus sign or parentheses. If a box is not used in the financial statement leave the box empty; do not select a label or enter a zero.) (millions) Net income (loss)