The property, plant, and equipment section of the Jasper Company's December 31, 2020, balance sheet contained the following: Property, plant, and equipment: Land $ 119, see Building $1,014,890 Less: Accumulated depreciation 195,890) 819, 089 Equipment 178,306 Less: Accumulated depreciation ? ? Total property, plant, and equipment ? "he land and building were purchased atthe beginning of 2016. Straightline depreciation is used and a residual value of $39,000 for the building is anticipated. "he equipment is comprised of the following three machines: Residual Life (in Machine Cost Date Acquired Value Years) 1:31 $ 56,599 lumen] $ 6,980 a 182 83,060 enamels 7,990 9 183 26,3w QIIIZBZB 2,9W 8 The straight-line method is used to determine depreciation on the equipment. On March 31, 2021, Machine 102 was sold for $61,000. Early in 2021, the useful life of machine 101 was revised to ve years in total, and the residual value was revised to zero