The following data (in millions) were adapted from recent annual reports of United Parcel Service, Inc. (UPS). UPS provides delivery and freight services throughout the world. Year 2 Year 1 Vehicles $ 5,981 $ 5,519 Aircraft 14,616 14,063 Land 1,114 1,081 Buildings 6,038 5,962 Equipment 8,489 8,330 Construction in progress 303 265 Less accumulated depreciation (18,920) (17,833) a. Compute the net property, plant, and equipment (book value) for Years 1 and 2 b. Compare Years 1 and 2; comment on changes between years.