Presented below is a partially completed balance sheet for Baldin, Incorporated, at December 31, 2023, together with comparative data for the year ended December 31, 2022. From the Statement of Cash Flows for the year ended December 31, 2023, you determine that: - Net income for the year ended December 31, 2023, was $106,000. - Dividends paid during the year ended December 31, 2023, were $42,000. - Accounts receivable increased $14,000 during the year ended December 31, 2023. - The cost of new buildings acquired during 2023, was $85,000. - No buildings were disposed of during 2023. - The land account was not affected by any transactions during the year, but the fair value of the land at December 31 . 2023 , is $210,000. Required: a. Complete the December 31,2023 , balance sheet. b. Prepare a statement of cash flows for the year ended December 31, 2023. Complete this question by entering your answers in the tabs below. Prepare a statement of cash flows for the year ended December 31, 2023. Note: Amounts to be deducted should be indicated by a minus sign