What is the total amount of property, plant, and equipment assuming the accounts above reflect normal activity?

The following financial information is from Cook Company:


Accounts Payable $ 55,000

Land $ 90,000

Inventory $ 10,500

Accounts Receivable $ 7,500

Equipment $ 8,000

Deferred Revenue $ 58,500

Short-Term Investments $ 20,000

Notes Receivable (due in 8 months) $ 45,500

Interest Payable $ 2,000

Patents $ 75,000


What is the total amount of property, plant, and equipment assuming the accounts above reflect normal activity?


A) $90,000.

B) $98,000.

C) $165,000.

D) $110,000.


Answer: B


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