NovakReal Estate Balance Sheet December 31, 2020 Cash $ 25400 Accounts Payable $ 60200 Prepaid Insurance 30200 Salaries and Wages Payable 15300 Accounts Receivable 50300 Mortgage Payable 85600 Inventory 68700 Total Liabilities 161100 Land Held for Investment 85900 Land 118800 Buildings $99900 Owner's Capital 368800 Less Accumulated Depreciation (20100) 79800 Trademark 70800 Total Liabilities and Owner's Equity Total Assets $529900 $529900 The total dollar amount of assets to be classified as property, plant, and equipment is O $304300. O $218700. O $198600. O $284500