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Blue Company's December 31, 2020, trial balance includes the following accounts: Inventory $129.500, Buildings $207.800, Accumulated Depreciation Equipment $23.000, Equipment $199,400, Land (held for investment) $55.200, Accumulated Depreciation-Buildings $47.200, Land $61.300, and Timberland $70.800. Prepare the property, plant, and equipment section of the balance sheet. (List Property, Plant and Equipment in order of Land, Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)