Cheyenne Tractor Company's December 31,2025 , trial balance includes the following accounts: Inventory, \$23,000; Goodwill, \$2.000; Buildings, \$55,000;Accumulated Depreciation-Equipment, \$3,555; Equipment, \$7,900; Land, $75.000 : Accumulated Depreciation-Buildings, $24,750; and Equipment on order (delivery expected in 21 days), $81,600. Prepare the property, plant, and equipment section of the balance sheet. (List Property, plant, and equipment in order of land, buildings. and equipment.)