Lowell Corp's December 31, 2014 trial balance includes the following accounts:
Inventory ............... $120,000;
Buildings ............... $207,000;
Accumulated Depreciation-Equipment .... $19,000;
Equipment .............. $190,000;
Land Held for Investment ......... $46,000;
Accun1ulated Depreciation-Buildings ... $45,000;
Land .................. $71,000;
Machinery Under Capital Leases ..... $229,000;
Accun1ulated Depreciation-Capital Leases . $ 103,000.
Prepare the property, plant, and equipment section of the statement of financial position.