Concord Corp.'s December 31, 2023 trial balance includes the following accounts: Inventory $130,000; Buildings $219,000; Accumulated Depreciation-Equipment \$19,300; Equipment \$198,000; Land Held for Speculation \$48,000; Accumulated Depreciation-Buildings $46,100; Land $74,000; Equipment Under Lease $231,000; and Accumulated Depreciation-Leased Equipment \$103,500. Prepare the property, plant, and equipment section of the statement of financial position. Concord follows ASPE and includes Equipment under Lease as part of Property, Plant, and Equipment. (List Property, Plant, and Equipment in order of Land, Buildings, Equipment, and Equipment Under Lease.)