Oz Corporation has the following assets at year end: Patents (net), $26,000; Land, $50,000; Buildings, $175,000; Accumulated depreciation: Buildings, $57,500; Investment in held to maturity bonds, $12,000; Equipment, $95,000; and Accumulated depreciation: Equipment, $25,000. Prepare the property, plant, and equipment section of Oz Corporation 's year end balance sheet.