The following is a summary of the balance sheet accounts for Blue Berry Inc. as of Dec 31, 2022. The Property, Plant and Equipment (PPE) of Blue Berry is: $62,500$230,000$187,500$125,000 The December 31, 2022, trial balance of Rising Raven Inc. included the following selected accounts: Additional data: 1. One-third of the revenue received in advance has been earned by December 31,2022. 2. The prepaid insurance represents the annual premium on a policy providing coverage starting September 1 , 3. Since the last payday, employees have earned an additional $2,500 which has not yet been paid or recorded 4. The equipment has an estimated life of 10 years and no expected value at the end of its life. 5. Services performed but unbilled and uncollected at year end amount to $6,500. . The prepaid rent relates to half a year beginning on October 1, 2022. he adjusted balance of prepaid insurance is: $36,000 $24,000 $48,000 $26,500 The December 31, 2022, trial balance of Rising Raven Inc. included the following selected accounts: Additional data: 1. One-third of the revenue received in advance has been earned by December 31, 2022. 2. The prepaid insurance represents the annual premium on a policy providing coverage starting September 1 , 3. Since the last payday, employees have earned an additional $2,500 which has not yet been paid or recorded 4. The equipment has an estimated life of 10 years and no expected value at the end of its life. 5. Services performed but unbilled and uncollected at year end amount to $6,500. 6. The prepaid rent relates to half a year beginning on October 1, 2022