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The Following Information (In Thousands) Is for Zháng Office Supplies

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The following information (in thousands) is for Zháng Office Supplies: Zháng Office Supplies
Statement of Financial Position
December 31, 2011
 Trademark ¥70,000 Share Capital ¥120,000 Land ¥90,000 Retained 250,000 Building ¥100,000 Earnings ¥370,000 Less Accum.  Depreciation (20,000) 80,000170,000 Land held for 75,000 Accounts 60,000 investment  Pavable  Prepaid Insurance 30,000 Salaries 10,000 Inventory 70,000 Mortage 90,000 Payable  Accounts 50,000 Receivable  Cash 65,000160,000 Total Assets ¥530,000 Total Equity ¥530,000 and Liabilities \begin{array}{lrlr}\text { Trademark } &&& ¥ 70,000 & \text { Share Capital } & ¥ 120,000 \\\text { Land } & &¥ 90,000 && \text { Retained } & 250,000\\\text { Building } & ¥ 100,000&&&\text { Earnings }&¥ 370,000\\\text { Less Accum. }\\\text { Depreciation } & (20,000) & 80,000 & 170,000\\\text { Land held for }&&&75,000 &\text { Accounts } & 60,000\\\text { investment }&&&&\text { Pavable }\\\text { Prepaid Insurance } &&& 30,000 &\text { Salaries } & 10,000 \\\text { Inventory } &&& 70,000 & \text { Mortage } & 90,000\\&&&&\text { Payable }\\\text { Accounts }&&&50,000\\\text { Receivable }\\\text { Cash }&&&65,000&&160,000\\\text { Total Assets }&&&¥530,000&\text { Total Equity }&¥530,000\\&&&&\text { and Liabilities }\\\end{array} The total dollar amount of assets to be classified as property, plant, and equipment is

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