Brewery and retail Equipment Furniture and fixtures Leasehold improvements Construction in progress Assets held for sale December 31, 2021 2020 $14,465 $14,246 918 772 13,808 13,563 584 165 4 29,775 28.750 (9,555 ) (7,625 ) $20,220 $21,125 Less: accumulated depreciation Total depreciation expense was approximately $2.121 million and $2.179 million for the years ended December 31, 2021 and December 31, 2020, respectively. Also, Plank Breweries reported the following information in its annual report (in $ thousands): Years Ended December 31, 2021 2020 1,279 808 15 157 Acquisition of property, plant, and equipment Proceeds from sale of property, plant, and equipment Required: Use a T-account to show the balances and changes during 2021 in Plank Breweries: Property, Plant, and Equipment account and Accumulated Depreciation=Property, Plant, and Equipment (PPE) account ($ in thousands). Property plant and equipment Accum. dep. PPE Beg. Balance Beg. Balance End. Balance End. Balance