Lowell Company’s December 31, 2025, 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.