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The plant assets section of the comparative balance sheets of Anders Company is reported below.

$\backslash$table$[[\backslash$table$[[$ANDERS COMPANY$],[$Comparative Year$-$End Bal$]],\backslash$table$[[$Y$],[$Lance Sheets$],[2021]],2020],[\backslash$table$[[$Plant assets$],[$Equipment$],[$Accumulated depreciation$-$Equipment$]],\backslash$table$[[$$$180,000$