Current Attempt in Progress

Sheffield Company's December $31,2025,$ trial balance includes the following accounts: Inventory $$128,400,$ Buildings $$216,900,$ Accumulated Depreciation$-$Equipment $$26,900,$ Equipment $$193,900,$ Land $($held for investment$)$ $$49,000,$ Accumulated Depreciation$-$Buildings $$48,100,$ Land $$66,500,$ and Timberland $$76,500.$

Prepare the property, plant, and equipment section of the balance sheet. $($List Property, Plant, and Equipment in order of Land, Buildings, Equipment, and Timberland. Enter account name only and do not provide the descriptive information provided in the question.$)$