Cavities Plus purchased the following items at January 1, 2022 and now need to prepare the property, plant, and equipment section of the statement of financial position for the company as at March 31, 2022. The company uses the straight line method for depreciation. Vehicle (5 year life) Lond $75,000 Equipment (15 year life) $125,000 Building (40 year life) $50,000 $250,000