The December 31, 2021, adjusted trial balance of Oriole Company includes the following accounts: Determine which accounts are non-current assets and prepare the non-current assets section of the balance sheet as at December 31, 2021. (List Property, Plant and Equipment in order of Land, Buildings and Equipment.)

Supplies $2,600 Notes payable (due March 1, 2023) 29,000 Accumulated depreciation-equipment 25,800 Equipment 43,000 Accumulated depreciation-building 38,896 Notes receivable (due April 1, 2022) 8,200 Land Building Patents Goodwill Merchandise inventory $87,000 130,000 11,000 4,600 13,500 ORIOLE COMPANY Balance Sheet (Partial)