Problem $2-26($Algo$)$ Complete the balance sheet using cash flow data LO $2-2,2-3,2-5,2-6$

Following is a partially completed balance sheet for Epsico Incorporated at December $31,2022,$ together with comparative data for the year ended December $31,2021.$ From the statement of cash flows for the year ended December $31,2022,$ you determine the following $($amounts in thousands of dollars$)$:

Net income for the year ended December $31,2022,$ was $$78.$

Dividends paid during the year ended December $31,2022,$ were $$24.$

Cash increased $$24$ during the year ended December $31,2022.$

The cost of new equipment acquired during $2022$ was $$45$; no equipment was disposed of$.$

There were no transactions affecting the land account during $2022,$ but it is estimated that the fair market value of the land at December $31,2022,$ is $$126.$

Required:

Complete the balance sheet at December $31,2022.$

Note: Enter decreases with a minus sign to indicate a negative financial statement effect. Enter your answers in thousands of dollars.