The plant assets section of the comparative balance sheets of Anders Company is reported below.

ANDERS COMPANY

Comparative Year$-$End Balance Sheets

$20212020$

Plant assets

Equipment $ $180,000$ $ $270,000$

Accumulated depreciation$$Equipment $(100,000)(210,000)$

Equipment, net $ $80,000$ $ $60,000$

Buildings $ $380,000$ $ $400,000$

Accumulated depreciation$$Buildings $(100,000)(285,000)$

Buildings, net $ $280,000$ $ $115,000$