Use the following data to determine the total dollar amount of assets to be classified as property, plant, and equipment. Cash Accounts receivable Blue Spruce Corp. Balance Sheet December 31, 2022 $189000 Accounts payable 148000 Salaries and wages payable 163000 Mortgage payable 93500 Total liabilities 266000 287000 $310000 Common stock $207000 26500 225000 $458500 Inventory Prepaid insurance Stock investments (long-term) Land Buildings Less: Accumulated depreciation $414000 (58000) 252000 Retained earnings 735000 Goodwill 209000 $1149000 Total stockholders' equity Total liabilities and stockholders' equity Total assets $1607500 $1607500 $539000 O $1004000 $597000 $748000