Cash Prepaid Insurance Accounts Receivable Inventory Land Held for Investment Land Buildings $99800 Less Accumulated Depreciation (19700) Trademark Total Assets Pharoah Day Real Estate Balance Sheet December 31, 2021 $ 25200 29600 50500 70200 84200 119500 80100 70600 $529900 Accounts Payable Salaries and Wages Payable Mortgage Payable Total Liabilities Common Stock Retained Earnings Total Liabilities and Stockholders' Equity The total dollar amount of assets to be classified as property, plant, and equipment is $119800 247600 $ 61000 15000 86500 162500 367400 $529900