Net income for the year ended December 31, 2019, was $182. Dividends paid during the year ended December 31, 2019, were $56. Cash increased $56 during the year ended December 31, 2019. The cost of new equipment acquired during 2019 was $105; 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 $294. Required: Complete the balance sheet at December 31, 2019. (Enter decreases with a minus sign to indicate a negative financial statement effect.) EPSICO INC. Balance Sheets December 31, 2019 and 2018 (Amounts in thousands) Assets 2019 2018 Current assets Liabilities and Stockholders' Equity Current liabilities 2019 2018 Cash $ 210 Note payable $ 343 $ 280 Accounts receivable 882 840 Accounts payable 861 770 Inventory 1,687 1,610 Total current liabilities Total current assets $ 2,660 Long-term debt Total liabilities $ 1,204 $ 1,050 $ 560 $ 1,610 Land Equipment Less: Accumulated depreciation (1,260) Total land & equipment $ 1,680 Total assets $ 175 Stockholders' Equity 2,625 Common stock $1,400 $ 1,400 (1,120) Retained earnings 1,330 Total stockholders' equity $ 2,730 $ 4,340 Total liabilities & stockholders' equity $ 4,340