Albanel Ltd. (Albanel) is a manufacturing company. On December 31, 2017, Albanel reported property, plant, and equipment, net of accumulated depreciation, of $4,750,000. Below is Albanel's cash flow statement for the year ended December 31, 2018. All purchases and sales of property, plant, and equipment were for cash.

Albanel Ltd.
Cash Flow Statement for the Year Ended December 31, 2018
Net income............ $275,000
Depreciation expense......... 310,000
Gain on sale of land......... (75,000)
Gain on sale of equipment...... (32,000)
Loss on sale of building....... 110,000
Increase in non-cash working capital .. (70,000)
................. 518,000
Investing Activities
Purchase of land and building ....... (487,000)
Purchase of equipment......... (315,000)
Proceeds from sale of building.... 780,000
Proceeds from sale of land..... 225,000
Proceeds from sale of equipment.... 100,000
.................. 303,000
Financing Activities
Repayment of long-term debt ..... (800,000)
Increase in cash during the year.... 21,000
Cash at beginning year........ 82,000
Cash at end of year......... $103,000

Required:
a. What were the carrying amounts of the property, plant, and equipment sold by Albanel during 2018?
b. What amount would Albanel report for property, plant, and equipment, net of accumulated depreciation, on its December 31, 2018 balance sheet?