The Following Assets Are Included in Fortible Auto Parts, Inc

Multiple Choice

The following assets are included in Fortible Auto Parts, Inc.'s December 31, 2016, balance sheet. $\begin{array}{lr}\text { Accounts Receivable } & \$ 65,000 \\\text { (net of Allowance for Uncollectible Accounts) } & \\\text { Accumulated Depreciation, Building } & 32,000 \\\text { Building } & 150,000 \\\text { Cash } & 80,000 \\\text { Land } & 160,000 \\\text { Merchandise Inventory } & 90,000 \\\text { Trademark } & 125,500\end{array}$ The total dollar amount of assets classified as property, plant, and equipment on Fortible Auto Part's December 31, 2016, classified balance sheet is:

A) $250,000.
B) $310,000.
C) $278,000.
D) $375,000.