Use the following data to determine the total dollar amount of assets to be classified as property, plant, and equipment. Concord Corporation Balance Sheet December 31, 2022 $194000 Accounts payable 153000 Salaries and wages payable 155000 Mortgage payable 87700 Total liabilities 270000 299000 $318000 Common stock Cash Accounts receivable Inventory Prepaid insurance Stock investments Land Buildings Less: Accumulated depreciation $205000 31500 234500 $471000 $399200 (64500) 253500 Retained earnings 742000 Goodwill 200000 $1141200 Total stockholders' equity Total liabilities and stockholders' equity Total assets $1612200 $1612200 O $1017500 $752500 O $617000 Whispering Winds Corp. started the year with total assets of $315000 and total liabilities of $255000. During the year the busine recorded $634000 in revenues, $331000 in expenses, and dividends of $58000. Stockholders' equity at the end of the year was O $305000. O $275000. O $247000. O $363000