Use the following data to determine the total dollar amount of assets to be classified as property, plant, and equipment. Nash's Trading Post, LLC Balance Sheet December 31, 2022

Cash $185000 Accounts payable $195000
Accounts receivable 140000 Salaries and wages payable 25000
Inventory 150000 Mortgage payable 225000
Prepaid insurance 85000 Total liabilities $445000
Stock investments 250000
Land 250000
Buildings $300000 Common stock $335000
Less: Accumulated
depreciation (55000) 245000 Retained earnings 725000
Goodwill 200000 Total stockholders' equity $1060000
Total assets $1505000 Total liabilities and stockholders' equity $1505000

Freese, inc., is in the process of preparing the fourth quarter budget for 2016, and the following data have been assembled: the company sells a single product at a price of $70 per unit. the estimated sales volume for the next six months is as follows: september 15,600 units october 14,400 units november 16,800 units december 24,000 units january 10,800 units february 12,000 units all sales are on account. the company's collection experience has been that 30% of a month's sales are collected in the month of sale, 68% are collected in the month following the sale, and 2% are uncollectible. it is expected that the net realizable value of accounts receivable (i. e., accounts receivable less allowance for uncollectible accounts) will be $396,032 on september 30, 2016. management's policy is to maintain ending finished goods inventory each month at a level equal to 30% of the next month's budgeted sales. the finished goods inventory on september 30, 2016, is expected to be 2,520 units. to make one unit of finished product, 6 pounds of materials are required. management's policy is to have enough materials on hand at the end of each month to equal 40% of the next month's estimated usage. the raw materials inventory is expected to be 21,168 pounds on september 30, 2016. the cost per pound of raw material is $5, and 70% of all purchases are paid for in the month of purchase; the remainder is paid in the following month. the accounts payable for raw material purchases is expected to be $79,758 on september 30, 2016. a. prepare a sales budget in units and dollars, by month and in total, for the fourth quarter (october, november, and december) of 2016.