The following presents December 31, 2018, year-end balances for the Variety Corporation: Cash $5,900 Accounts payable 3,300 Accumulated depreciation- 13,500 equipment Prepaid insurance 1,400 Common shares 25,000 Intangible assets 5,500 Accounts receivable 13,600 Retained earnings 49,300 Equipment 63,000 Equipment 63,000 Land 10,500 Inventory 14,400 Long-term loan payable 20,000 Salaries payable 3,200 The total dollar amount of assets to be classified as net property, plant, and equipment is $60,000 $58,500 $71,500 $58,000