EX 10-22 Balance sheet presentation
List the errors you find in the following partial balance sheet:
Total current assets $350,000
| Replacement | Accumulated | Book | |
| Property, plant, and equipment: | Cost | Depreciation | Value |
| Land | $100,000 | $ 25,000 | $ 75,000 |
| Buildings | 256,000 | 90,000 | 166,000 |
| Factory equipment | 297,000 | 110,000 | 187,000 |
| Office equipment | 72,000 | 48,000 | 24,000 |
| Patents | 48,000 | — | 48,000 |
| Goodwill | 27,000 | 7,000 | 20,000 |
| Total property, plant, and equipment | $800,000 | $280,000 | $520,000 |
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