Blue Company's December 31,2022 . trial balance includes the following accounts: Inventory $103,200, Buildings $178,020, Accumulated Depreciation-Equipment $16,340, Equipment $163,400, Land Held for Investment $39,560. Accumulated DepreciationBuildings $38,700, Land $61,060. Prepare the property, plant, and equipment section of the statement of financial position. (List Property, Plant and Equipment in order of Land, Buildings and Equipment. Enter occount name only and do not provide the descriptive information provided in the question.)