On December 31, Coleman Company has the following list of account balances.

Accounts Payable

$67,700

Service Revenue

$28,700

Accounts Receivable

44,500

Legal Expense

6,000

Accumulated Depreciation, Equipment

13,300

Note Payable, due in two years.

20,000

Accumulated Depreciation, Buildings

73,700

Prepaid Rent

14,400

Advertising Expense

8,700

Rent Expense

3,000

Beginning Capital

99,000

Salaries Expense

3,500

Buildings

103,000

Salaries Payable

5,600

Cash

40,800

Supplies

21,800

Drawing

18,500

Supplies Expense

3,700

Equipment

40,100

Required:Compute the dollar amount of the book value ofproperty, plant, and equipmentas it would appear on the December 31balance sheet.

Dollar amount of book value of Property, Plant, and Equipment $........?