Given below are several accounts and balances: 
A) Prepare the property plant and equipment section of the balance sheet at December 31,
2020 in the space provided below. 
B) By how much will net income increase or decrease during 2020 as a result of the above
information?
Definitions:
Geofencing
A location-based service in which an app or other software uses GPS, RFID, Wi-Fi, or cellular data to trigger a pre-programmed action when a mobile device enters or exits a virtual boundary set up around a geographical location.
Geographic Parameters
Variables or factors that define or restrict conditions based on geographic location or spatial characteristics.
Forrester's Social Technographics Model
A classification framework that segments consumers according to how they engage with technology, especially social media, ranging from creators to spectators.
Customer Relationships
The interactions and bonds formed between a business and its customers, focusing on long-term engagement and satisfaction.
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