Case \#7: Classified balance sheet subtotals \& PP\&E disclosure A. The following is a list (in random order) of the December 31, 2021 balance sheet accounts of SIA Company: \begin{tabular}{|l|r|l|r|} \hline Additional Paid-in Capital & $9,300 & Bond sinking fund & $4,000 \\ \hline Accounts receivable & 13,800 & Accounts payable & 16,300 \\ \hline Dividends payable & 1,800 & Buildings & 50,000 \\ \hline Bonds payable (due 2025) & 29,000 & Retained earnings & ??? \\ \hline Office supplies & 1,900 & Income taxes payable & 4,200 \\ \hline Accumulated depreciation & 20,700 & Inventory & 24,400 \\ \hline Discount on bonds payable & 2,000 & Prepaid expenses & 900 \\ \hline Equipment & 29,000 & Common stock & 15,000 \\ \hline Preferred stock & 10,000 & Trading securities & 8,800 \\ \hline Interest payable & 2,900 & Treasury stock & 1,500 \\ \hline Cash & 9,600 & Land & 9,500 \\ \hline Land held for speculation & 20,000 & Cashsurrendervalueoflifeinsurance & 10,000 \\ \hline Investmentinunconsolidatedsubsidiary & 30,000 & Long-term prepayments & 5,000 \\ \hline \end{tabular} B. Now consider a separate company. Your analysis of the fixed asset account at the end of 2021 for DIPLO Corporation reveals the following information: buildings. Required: Prepare the plant, property and equipment section of DIPLO's Balances Sheet dated December 31, 2021