Assets Total current assets $350,000 Replacement Accumulated Cost Book Value Property, plant, and equipment: Land Buildings Factory equipment Office equipment Patents Goodwill Total property, plant, and equipment $250,000 Depreciation $20,000 150,000 175,200 48,000 48,000 \begin{tabular}{rrr} 90,000 & 3,000 & 87,000 \\ \hline$1,190,000 & $396,200 & $793,800 \\ \hline \hline \end{tabular} 1. Property, plant, and equipment should not be: 2. Land: 3. Patents and goodwill should: 4. Goodwill should