Following is a partially completed balance sheet for Hoeman, Inc., at December 31, 2014, together with comparative data for the year ended December 31, 2013. From the statement of cash flows for the year ended December 31, 2014, you determine the following:

	Net income for the year ended December 31, 2014, was $97,000.
	Dividends paid during the year ended December 31, 2014, were $63,000.
	Accounts receivable decreased $10,000 during the year ended December 31, 2014.
	The cost of new buildings acquired during 2014 was $127,000.
	No buildings were disposed of during 2014.
	The land account was not affected by any transactions during the year, but the fair value of the land at December 31, 2014, was $182,500.

Required:
a.	Complete the December 31, 2014, balance sheet. (Hint: Long-term debt is the last number to compute to make the balance sheet balance.)
	Help with finding RE and Total SHE!