(L03) Lowell Company’s December 31, 2017, 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, Accumulated Depreciation—Buildings $45,000, Land $71,000, and Timberland $70,000. Prepare the property, plant, and equipment section of the balance sheet.