Lowell Corp.'s December 31, 2020 trial balance includes the following accounts: Inventory $120,000; Buildings $207,000; Accumulated DepreciationEquipment $19,000; Equipment $190,000; Land Held for Speculation $46,000; Accumulated DepreciationBuildings $45,000; Land $71,000; Equipment Under Lease $229,000; and Accumulated DepreciationLeased Equipment $103,000. Prepare the property, plant, and equipment section of the statement of financial position