Areej Company's trail balance of the year ended December 31, 2019 shows the following balances. Accumulated Depreciation - Equipment $1,200 Land used in operation......... $50,000 Land held for speculation.. $70,000 Car.......... $10,000 Uneared Revenue... $1,000 Prepaid Insurance (two-years). $24,000 Merchandise Inventory... $2,300 Accumulated Depreciation - Car... $2,550 Equipment.......... $35,000 How much total Property, Plant and Equipment that is reported in the statement of financial position as at December 31, 2019? $115,250 $163,550 B c $94,950 D $91,250