Debits Credits Cash 22500 Marketable securities 55000 Accounts receivable 30000 7500 Allowance for uncollectible accounts Prepaid insurance Inventories 4500 Land 100,000 105,000 80,000 50000 132500 30000 5000 Buildings Accumulated depreciation - buildings Equipment Accumulated depreciation - equipment Patents Accounts payable Notes payable, due 2014 Interest payable Unearned revenue Bonds payable, due 2023 Ordinary share capital, 37500 65000 10000 30000 90000 1211 Dino 5 ... A IL 150000 authorized, issued and outstanding Retained earnings Totals 64500 534500 534500 Additional information: 1. The Marketable securities consists of treasury bills, $15,000 of them will mature in 2014 and the remaining of $40,000 of treasury bills will mature in 2017. 2. The $80,000 balance in the building account consists of 50,000 for the cost of the building for the offices of the business. The remaining S 30,000 represents the cost of building held for speculations 3. Unearned revenue of $30,000 is included as a current liability even though only one third will be earned in 2014. What is the Net Property, plant and equipment? 185,000