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

ANDERS COMPANY

Comparative Year$-$End Balance

$\backslash$table$[[$Sheets$],[2021]]$

$\backslash$table$[[$Plant assets$],[$Equipment$]]$

$\backslash$table$[[$$$255,000,$$$345,000,],[$Accumulated depreciation$-$Equipment,$(130,000),(240,000)$