SHERIDAN'S FURNITURE OUTLET LTD. Statement of Financial Position December 31, 2022
Cash			$4600		Accounts payable	$29500
Accounts receivable			20000		Salaries payable	9200
Supplies			800		Mortgage payable	122000
Inventory			160000		Total liabilities			$160700
Land			100000		Shareholders' equity
Building	$94000				Common shares	$135000
Less: Accum. Depreciation	20200		73800		Retained earnings	95000
Trademark	$40800				Total shareholders equity			230000
Less: Accum. Depreciation	9300		31500
Total assets			$390700		Total liabilities and shareholders equity			$390700

The dollar amount of net property, plant and equipment is

$73800.

$173800.

$199300.

$333800.