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An analysis of changes in selected balance sheet accounts of Johnson Corporation shows the following for the current year:

Plant and Equipment accounts:
Debit entries to asset accounts	$	160,000
Credit entries to asset accounts	$	118,000
Debit entries to accumulated depreciation accounts (resulting from sale of plant assets)	$	91,000
Credit entries to accumulated depreciation accounts (representing depreciation for the current year)	$	107,000

Johnson's income statement for the current year includes a $14,000 loss on disposal of plant assets. All payments and proceeds relating to purchase or sale of plant assets were in cash.

Total cash proceeds received by Johnson from sales of plant assets during the current year amounted to:

Multiple Choice

• $211,000.

• $225,000.

• $104,000.

• $13,000.