At December 31, 2020, Sheffield Company reported the following as plant assets.

Land				$ 4,110,000
Buildings		$28,650,000
Less: Accumulated depreciationbuildings		13,680,000		14,970,000
Equipment		47,920,000
Less: Accumulated depreciationequipment		4,730,000		43,190,000
Total plant assets				$62,270,000

During 2021, the following selected cash transactions occurred.

April 1		Purchased land for $2,150,000.
May 1		Sold equipment that cost $870,000 when purchased on January 1, 2017. The equipment was sold for $522,000.
June 1		Sold land purchased on June 1, 2011 for $1,420,000. The land cost $399,000.
July 1		Purchased equipment for $2,530,000.
Dec. 31		Retired equipment that cost $511,000 when purchased on December 31, 2011. The company received no proceeds related to salvage.

Prepare the plant assets section of Sheffields balance sheet at December 31, 2021. (List Plant Assets in order of Land, Buildings and Equipment.)

Sheffield Company Balance Sheet (Partial) December 31, 2021For the Year Ended December 31, 2021For the Month Ended December 31, 2021
Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty Plant and EquipmentOwner's EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner's EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property Plant and EquipmentTotal Owner's Equity
					$
			$
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Current Assets Current Liabilities Intangible Assets Long-term Investments Long-term Liabilities Property Plant and Equipment Owner's Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities Total Liabilities and Owner's Equity Total Long-term Investments Total Long-term Liabilities Total Property Plant and Equipment Total Owner's Equity					$