I am stuck on the balance sheet with current assets and property, plant, and equipment.

Supplies $1050
Prepaid ins $1500
Cash. $2500
Lodge $70000 depreciation $300
Furniture 16800 depreciation $250
Land $15000 no depreciation noted.

What is considered assets and what is considered property, plant, and equipment?
Not balancing!

Your P,P,&E assets are assets that are not expected to be converted into cash within one year or one operating cycle. So Cash, Supplies, and Prepaid Insurance is cash or can be turned into cash within one year are current assets, not P,P,&E. Your other assets are not current assets because they will be used by the company for more than one year. Depreciation is a contra-asset which means it offsets an asset account.