Shefheld Company's December 31, 2020, trial balance includes the following accounts: Inventory $127,000, Buildings $212.700. Accumulated Depreciation Equipment $26,400, Equipment $197,600, Land (held for investment) $53,200, Accumulated Depreciation-Buildings $53,200, Land $66,300, and Timberland $76,600. Prepare the property, plant, and equipment section of the balance sheet. (List Property, plant and Equipment in order of Land, Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) SHEFFIELD COMPANY Balance Sheet (Partial) December 31, 2020 Property. Plant and Equipment Land 66,300 Buildings 212,700 Less : Accumulated Depreciation-Buildings 53.2001 Equipment 197.500 Less : Accumulated Depreciation Equipment 26,400 i 197,600 Timberland 76,600 Total Property. Plant and Equipment