Information related to plant assets, natural resources, and intangibles at the end of 2020 for Cheyenne Corp. is as follows: buildings $1,110,000, accumulated depreciation—buildings $651,000, goodwill $410,000, coal mine $500,000, and accumulated depletion—coal mine $104,000. Prepare a partial balance sheet of Cheyenne Corp. for these items. (List Property, Plant and Equipment in order of Coal Mine and Buildings.)

Cheyenne Corp.

Balance Sheet

For the year ended December 31, 2020

Assets ...

Long term assets:

Plant, property & equipment

Coal mine                               $500,000

Acc. depletion, coal mines   ($104,000)       $396,000

Buildings                                $1,110,000

Acc. depreciation, buildings ($651,000)      $459,000

Total P,P & E                                                                     $855,000

Goodwill                                                                            $410,000

Total long term assets                                                                     $1,265,000              

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