Does the balance sheet shown below report the current replacement costs of the business’s fixed assets (which are labeled “Property, Plant & Equipment” in the balance sheet)? Also, does the balance sheet indicate which depreciation methods the business uses to depreciate its fixed assets?

Assets

Liabilities & Owners’ Equity

Cash

$1,500,000

Accounts Payable

$700,000

Accounts Receivable

$1,000,000

Accrued Expenses Payable

$600,000

Inventory

$1,800,000

Short-term Notes Payable

$1,500,000

Prepaid Expenses

$300,000

Total Current Liabilities

$2,800,000

Total Current Assets

$4,600,000

Long-term Notes Payable

$2,000,000

Property, Plant, & Equipment

$4,800,000

Owners Equity:

 

Accumulated Depreciation

($1,400,000)

Capital Stock (10,000 shares)

$1,000,000

Cost Less Depreciation

$3,400,000

Retained Earnings

$2,200,000

Total Assets

$8,000,000

Total Owners’ Equity

$3,200,000

   

Total Liabilities & Owners’ Equity

$8,000,000