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 $104. Dividends paid during the year ended December 31, 2019, were $32. Cash increased $32 during the year ended December 31, 2019. The cost of new equipment acquired during 2019 was $60; 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 $168. Required: Complete the balance sheet at December 31, 2019. (Enter decreases with a minus sign to indicate a negative financial statement effect.) EPSICO INC. 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 $ 120 Note payable $ 196 $ 160 60 Accounts receivable 504 480 Accounts payable 492 440 Inventory 964 Total current assets 920 $ 1,520 Long-term debt Total current liabilities $ 688 $ 600 $ 320 Total liabilities $ 920 Land $ 100 Stockholders' Equity Equipment Total land & equipment Total assets 1,500 Common stock $ 800 $ 800 Less: Accumulated depreciation (720) (640) Retained earnings 760 $ 960 Total stockholders' equity $ 1,560 $ 2,480 Total liabilities & stockholders' equity $ 2,480