Following is a partially completed balance sheet for Episco, Inc., at December 31, 2013, together with comparative data for the year ended December 31, 2012. From the statement of cash flows for the year ended December 31, 2013, you determine the following:

	Net income for the year ended December 31, 2013, was $182.
	Dividends paid during the year ended December 31, 2013, were $56.
	Cash increased $56 during the year ended December 31, 2013.
	The cost of new equipment acquired during 2013 was $105; no equipment was disposed of.
	There were no transactions affecting the land account during 2013, but it is estimated that the fair market value of the land at December 31, 2013, is $294.

Required:

Complete the balance sheet at December 31, 2013. (Negative amounts should be indicated by a minus sign.)