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: 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: the current office and factory buildings. depreciation. operations. Required: Prepare the plant, property and equipment section of DIPLO's Balances Sheet dated December 31, 2021