Carne Auto Supplies Balance Sheet December 31, 2017 Cash $ 70,000 Accounts receivable 100,000 Inventory 140,000 Prepaid insurance 80,000 Stock investments 180,000 Land 190,000 Buildings $230,000 Less: Accmltd dep. (60,000) 170,000 Total assets $930,000 $ 130,000 20,000 Accounts payable Salaries and wages payable Mortgage payable (due in 3 years) Bond Payable 100,000 80,000 Total liabilities $330,000 Common stock, $.50 par value, 500,000 shares authorized, $100,000 issued, outstanding Retained earnings 500,000 Total stockholders' equity $600,000 Total liabilities &stockholders' equity $930,000 Determine the total dollar amount of assets to be classified as property, plant, and equipment. O A. $420,000 . B. $360,000 C. $540,000 O D. $500,000