I really just need help with requirement 2, but seeing requirement 1 whould be helpful!!

thank you so much in advanced!!

Case 47: Classified balance sheet subtotals \& PP\&E disclosure (dve Next frivlay) A. The following is a list (in random order) of the December 31,2021 balance sheet accounts of S1A 7,2,50,0 Company: Required: Prepare a classified balance sheet that features each of the following asset categorics: total current assets, total long-term investments, total property, plant and equipment, current liabilities. longterm liabilities, total equity. B. Now consider a separate company. Your analysis of the fixed asset aceount at the end of 2021 for DIPLO Corporation reveals the following information: 1. DIPLO owns two tracts of land. The first, which cost $60,000, has a current market value of $70,000 and is being held as a future building site. The second, that cost $50,000 when it was purchased ten years ago, has a current market value of $120,000. This site hosts the current office and factory buildings. 2. DIPLO owns an office building and a factory building that were built ten years ago at a cost of $200,000 and $300,000 respectively. At that time each was expected to have life of thirty years and salvage value of 10% of original cost. DIPLO uses straight-line depreciation. 3. DIPLO owns factory machinery with a total cost of $60,000 and accumulated depreciation of $37,000. Included in factory machinery is one machine that cost $10,000 and has accumulated depreciation of $8,000 that is being held for resale and is not being used in operations. equired: Prepare the plant, property and equipment section of DIPLO's Balances Sheet dated December 2021