What is the Total Plant Assets?

DANIELS CONSULTING Balance Sheet December 31, 2016 Assets Current Assets: $17,950 Cash Accounts Receivable 3,600 Office Supplies 300 $ 21,850 Total Current Assets Plant Assets: $ 3,600 Equipment Less: Accum. Depr. Equipment 3,540 60 $3,000 Furniture Less: Accum. Depr. Furniture 2,950 6,490 Total Plant Assets Total Assets $28,340 Liabilities Current Liabilities: Accounts Payable 3,600 Unearned Revenue 1,800 Salaries Payable 685 Total Liabilities 6,085 Owner's Equity Daniels, Capital Total Liabilities and Owner's Equity 2,255 8,340