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

$\backslash$table$[[\backslash$table$[[$ANDERS COMPANY$],[$Comparative Year$-$End Balance$]],\backslash$table$[[$Sheets$],[2021]],2020],[\backslash$table$[[$Plant assets$],[$Equipment$],[$Accumulated depreciation$-$Equipment$]],\backslash$table$[[$$$305,000$