A company has the following account balances at December 31, 2020:

Land	348,000
Building	676,000
Accumulated depreciation-Building	67,000
Depreciation-Building	13,000
Equipment	253,000
Accumulated depreciation-Equipment	120,000
Depreciation-Equipment	12,000

The $348,000 land total includes $152,000 of land held for future plant expansion. The equipment-related accounts include a fully-depreciated machine (cost: $40,000; accumulated depreciation: $40,000) that the company still uses in operations.