Following is a partially completed balance sheet for Epsico Incorporated at December 31, 2022, together with comparative data for the year ended December 31, 2021. From the statement of cash flows for the year ended December 31, 2022, you determine the following (amounts in thousands of dollars): Net income for the year ended December 31, 2022, was $130. Dividends paid during the year ended December 31, 2022, were $40. Cash increased $40 during the year ended December 31, 2022. The cost of new equipment acquired during 2022 was $75; no equipment was disposed of. There were no transactions affecting the land account during 2022, but it is estimated that the fair market value of the land at December 31, 2022, is $210. Required: Complete the balance sheet at December 31, 2022. Note: Enter decreases with a minus sign to indicate a negative financial statement effect. Enter your answers in thousands of dollars. EPSICO INCORPORATED Balance Sheets December 31, 2022 and 2021 (Amounts in thousands) Assets 2022 2021 Liabilities and Stockholders' Equity 2022 2021 Current assets Current liabilities Cash $ 150 Note payable Accounts receivable 630 600 Accounts payable Inventory 1,205 1,150 Total current liabilities Total current assets $ 1,900 Long-term debt Total liabilities $ 245 $ 200 615 550 $ 860 $ 750 $ 400 $ 1,150 Land 125 Stockholders' Equity Equipment Less: Accumulated depreciation Total land and equipment 1,875 Common stock $ 1,000 $ 1,000 (900) (800) Retained earnings 950 $ 1,200 Total stockholders' equity $ 1,950 Total assets $ 3,100 Total liabilities and stockholders' equity $ 3,100