$1$ A factory machine was purchased for $$391000$ on January $1,2021.$ It was estimated that it would have a $$79000$ salvage value at the end of its $5-$year useful life. It was also estimated that the machine would be run $36000$ hours in the $5$ years. The company ran the machine for $3600$ actual hours in $2021.$ If the company uses the units$-$of$-$activity method of depreciation, the amount of depreciation expense for $2021$ would be$?$ Show your work.

$2$ Swifty Company was organized on January $1.$ During the first year of operations, the following plant asset expenditures and receipts were recorded in random order.

Cost of filling and grading the land

Full payment to building contractor

Real estate taxes paid for the current year on land

Cost of real estate purchased as a plant site $($land $$110,500$ and building

Excavation costs for new building

Architect's fees on building plans

Accrued real estate taxes paid at time of purchase of land

Cost of parking lots and driveways

Cost of demolishing building to make land suitable for construction of new

Credit

Proceeds from salvage of demolished building

$\backslash$table$[[,],[4,000,],[696,000,],[6,000,],[,149,500],[38,000,],[,10,500],[,2,000],[,15,000],[$S$,26,000],[,947,000],[,3,000]]$

Calculate the acquisition cost of the land, building and land improvement