Following is a partially completed balance sheet for Heeman, Inc., at December 31, 2017, together with comparative data for the year ended December 31, 2016. From the statement of each flows for the year ended December 31, Net income for the year ended December 31, 2017, was $47,000. Dividends paid during the year ended December 31, 2017, were $33, 500. Accounts receivable decreased $5,000 during the year ended December 31, 2017. No buildings were disposed of during 2017. The land account was not affected by any transactions during the year, but the fair value of the land at December 31, 2017, was $80,000. Required: a. Complete the December 31, 2017, balance sheet