Complete the balance sheet using cash flow data. Following is a partially completed balance sheet for Epsico, Inc., at December 31, 2013, together with comparative data for the year ended December 31, 2012. From the statement of cash flows for the year ended December 31, 2013, you determine the following:

Net income for the year ended December 31, 2013, was $78.
Dividends paid during the year ended December 31, 2013, were $24.
Cash increased $24 during the year ended December 31, 2013.
The cost of new equipment acquired during 2013 was $45; no equipment was disposed of.
There were no transactions affecting the land account during 2013, but it is estimated that the fair market value of the land at December 31, 2013, is $126.

Required:
Complete the balance sheet at December 31,2013.

EPSICO, INC. Balance Sheets December 31, 2013 and 2012 2013 2012 2013 2012 Assets Liabilities and Stockholders' Equity Current assets: Current liabilities: $147 369 SS 90 Note payable $ 120 330 Cash 378 723 Accounts receivable 360 Accounts payable 690 Total current assets $1,140 Total current liabilities $516 Long-term debt $ 75 Total liabilities 240 Land $ 690 1,125 Stockholders' Equity Common stock $600 $600 570 $1,170 Less: Accumulated (540) (480 Retained earnings Total land & equipment $720 Total stockholders' equity Total liabilities and $ - Total assets $$1860 stockholders' equity