On December 31, Young Company has the following list of account balances. Accounts Payable $ 32,900 Accounts Receivable 61,200 7,700 Accumulated Depreciation Equipment Accumulated Depreciation, Buildings Advertising Expense 13,000 S 60,700 Equipment 27,700 Service Revenue 19,700 Legal Expense 63,400 Note Payable, due in two years. 6,000 Prepaid Rent 100,000 Rent Expense 102,000 Salaries Expense 30,800 Salaries Payable 19,500 Beginning Retained Earnings 1.000 Buildings 9,900 Capital Stock 12,400 Cash 107,400 Supplies 19,900 Dividends 24,200 Supplies Expense 3,000 Required: Compute the dollar amount of the book value of property, plant, and equipment as it would appear on the December 31 balance sheet