The plant assets section of the comparative balance sheets of Anders Company is reported below.

ANDERS COMPANY
Comparative Year-End Balance Sheets
2021 2020
Plant assets
Equipment $ 285,000 $ 375,000
Accumulated depreciation—Equipment (142,000) (252,000)
Equipment, net $ 143,000 $ 123,000
Buildings $ 485,000 $ 505,000
Accumulated depreciation—Buildings (163,000) (348,000)
Buildings, net $ 322,000 $ 157,000