In its 2021 annual report to shareholders, Custard Cup Inc. included the following note: Note 4 Property, Plant, and Equipment Property, plant, and equipment (PPE) at December 31, 2021, and December 31, 2020, consisted of the solo Wowing (In millions) Machinery and equipment Buildings and improvements Office Furniture and fixtures $ 2021 244 90 $ 2022 237 89 Less: Accumulated depreciation and 340 183 157 15 332 165 167 15 Land Construction in progress Depreciation expense for property, plant and in 2021 Required: Compute the accumulated depreciation on PPE disposed of by Custard Cup during 2021. Ace. Deprec. - Property, Plant, & Equipment (in millions) Beg. Balance DULLU dnu movement Office furniture and fixtures Less: Accumulated depreciation and Amortization Land Construction in progress $ 196 $ 188 Depreciation expense for property, plant and equipment was $26 million in 2021. Required: Compute the accumulated depreciation on PPE disposed of by Custard Cup during 2021. Acc. Deprec. - Property, Plant, & Equipment (in millions) Beg. Balance Acc. Depreciation on disposals Depreciation. Exp. Disposals Purchases