Wildhorse Companys December 31, 2020, trial balance includes the following accounts: Inventory $122,700, Buildings $215,000, Accumulated Depreciation-Equipment $24,500, Equipment $192,800, Land (held for investment) $54,100, Accumulated Depreciation-Buildings $47,300, Land $65,800, and Timberland $70,100.

Prepare the property, plant, and equipment section of the balance sheet.