Accounting: What the Numbers Mean 11th Edition by Wayne McManus,Daniel Viele,David Marshall

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Complete the balance sheet using cash flow data Following is a partially completed balance sheet for Epsico, Inc., at December 31, 2016, together with comparative data for the year ended December 31, 2015. From the statement of cash flows for the year ended December 31, 2016, you determine the following:
Net income for the year ended December 31, 2016, was $78.
Dividends paid during the year ended December 31, 2016, were $24.
Cash increased $24 during the year ended December 31, 2016.
The cost of new equipment acquired during 2016 was $45; no equipment was disposed of.
There were no transactions affecting the land account during 2016, but it is estimated that the fair market value of the land at December 31, 2016, is $126.
Required:
Complete the balance sheet at December 31, 2016.