Sarasota 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.$)$

SARASOTA COMPANY

Balance Sheet $($Partial$)$