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 y ended December 31, 2013, you determine the following: Net income for the year ended December 31, 2013, was $208. Dividends paid during the year ended December 31, 2013, were $64. Cash increased $64 during the year ended December 31, 2013. The cost of new equipment acquired during 2013 was $120; no equipment was disposed of. There were no transactions affecting the land account during 2013, but it is estimated that the fair value of the land at December 31, 2013, is $336. Complete the balance sheet at December 31, 2013. (Negative amounts should be indicated by a sign.)