The statements of financial position for Kinder Company showed the following information. Additional information concerning transactions and events during $2022$ are presented below.

$\backslash$table$[[\backslash$table$[[$Kinder Company$],[$Balance Sheet$]]],[,$December $31],[,2022,2021],[$Property$,$ plant & equipment,$lon236,500,6150,000],[$Accumulated depreciation,$(37,700),(25\mathrm{.}000)$