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 $$104.$

Dividends paid during the year ended December $31,2022,$ were $$32.$

Cash increased $$32$ during the year ended December $31,2022$

The cost of new equipment acquired during $2022$ was $$60$; 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 $$168.$

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.

$\backslash$table$[[\{$

$\backslash$table$[[$EPSICO INCORPORATED$],[$Balance Sheets$]]\}],[\{$

$\backslash$table$[[$Balance Sheets$],[$December $31,2022$ and $2021]]\}],[\{$

$\backslash$table$[[$December $31,2022$ and $2021],[($Amounts in thousands$)],[2021,$ Liabilities and Stockholder'$]]\}],[,],[$Assets$,2022,,2021,$Liabilities and Stockholders' Equity,,$022,,2021],[$Current assets,,,,Current liabilities,,,,$],[$Cash$,,$$$,120,$Note payable,$$,196,$$$,160],[$Accounts receivable,$504,,480,$Accounts payable,,$492,,440],[$Inventory$,964,,920,$Total current liabilities,$$,688,$$$,600],[$Total current assets,,$$,1\mathrm{.}520,$Long$-$term debt,,,$$,320],[,,,,$Total liabilities,,,s$,920],[$Land$,,$$$,100,$Stockholders' Equity,,,,$],[$Equipment$,,,1\mathrm{.}500,$Common stock,$$,800,$$$,800]]$