Pina Company's December 31, 2025, trial balance includes the following accounts: Inventory $124,200, Buildings $209, 700 , Accumulated Depreciation-Equipment $21,300, Equipment $198,900, Land (held for investment) $55,400, Accumulated Depreciation-Buildings $48,300, Land $69,800, and Timberland $72,300. Prepare the property, plant, and equipment section of the balance sheet. (List Property, Plant, and Equipment in order of Land, Buildings, Equipment, and Timberland. Enter account name only and do not provide the descriptive information provided in the question.)