E Property. Plant, and Equipment Property, plant, and equipment for the years ended December 28, 2021, and December 29, 2020, consisted of the following ($ in thousands) Machinery and plant equipment Kers Land Building and building improvements office equipment and furniture Leasehold Improvements 2021 $259,664 60,350 23,260 44,234 14,581 7,600 109.619 143,131 $266,558 2030 $183,828 46,899 24,515 36,667 12,500 6.199 310,682 120.234 $139,940 Less: accumulated depreciation The Company recorded depreciation related to these assets of $23.565 in the 2021 fiscal year, Also, Buffalo Burgers reported the following information in the annual report ($ in thousands): Yearsended 12/28/2021 12/29/2020 Cash flows for investing activities Purchases of property, plant, and equipment Proceeds on disposal of property, plant, and equipment $(100,655) 5(66,010) 5 18 5 41 Required: Prepare the journal entry to record Buffalo Burgers' sale of property, plant and equipment during 2021 (If no entry is required for a