Pronghorn Day Real Estate Balance Sheet December 31, 2021 Cash $ 24600 Accounts Payable $ 60500 Prepaid Insurance 30300 Salaries and Wages 15200 Payable Accounts Receivable 51000 Mortgage Payable 83800 Inventory 71300 Total Liabilities 159500 Land Held for 83800 Investment Land Buildings 118100 $101000 Common Stock $121800 Less Accumulated Retained Earnings 249000 370800 Depreciation (20200) 80800 Trademark 70400 Total Liabilities and Total Assets $530300 Stockholders' Equity $530300 The total dollar amount of assets to be classified as property, plant, and equipment is O $302900. O $198900. $219100. O $282700