the total dollar amount of assets to be classified as property, plant, and equipment. $202000 26500 243000 $471500 Cash Accounts receivable Inventory Prepaid insurance Stock investments (long-term) Land Buildings Less: Accumulated depreciation Whispering Winds Corp. Balance Sheet December 31, 2022 $185000 Accounts payable 158000 Salaries and wages payable 160000 Mortgage payable 94000 Total liabilities 275000 255000 $315000 Common stock (63000) 252000 Retained earnings Total stockholders 215000 equity Total liabilities and $1594000 stockholders' equity $397000 725500 $1122500 Goodwill $1594000 Total assets $972000 O $722000 $507000