Following is a partially completed balance sheet for Epsico Inc. at December 31, 2019, together with comparative data for the year ended December 31, 2018. From the statement of cash flows for the year ended December 31, 2019, you determine the following (amounts in thousands of dollars): Net income for the year ended December 31, 2019, was $78. Dividends paid during the year ended December 31, 2019, were $24. Cash increased $24 during the year ended December 31, 2019. The cost of new equipment acquired during 2019 was $45; no equipment was disposed of. There were no transactions affecting the land account during 2019, but it is estimated that the fair market value of the land at December 31, 2019, is $126. Required: Complete the balance sheet at December 31, 2019. (Enter decreases with a minus sign to Indicate a negative financial statement effect.) EPSICO INC. Balance Sheets December 31, 2019 and 2018 (Amounts in thousands) Assets 2019 2018 Liabilities and Stockholders' Equity 2019 2018 Current assets Current liabilities Cash $ 90 Note payable Accounts receivable 378 360 Accounts payable Inventory 723 690 Total current liabilities Total current assets $ 1,140 Long-term debt Total liabilities $ 147 $ 120 369 330 $ 516 $ 450 $ 240 $ 690 Land S 75 Stockholders' Equity Equipment 1,125 Common stock $ 600 $ 600 Less: Accumulated depreciation (540) (480) Retained earnings 570 Total land & equipment $ 720 Total stockholders' equity $ 1,170 Total assets $ 1,860 Total liabilities & stockholders' equity $ 1,860