At December $31,2023,$ Cord Company's plant asset and accumulated depreciation and amortization accounts had balances as follows:

Category Plant Asset Accumulated Depreciation and Amortization

Land $ $177,000$ $ $$

Land improvements $$

Buildings $1,600,000350,802$

Equipment $1,225,000319,500$

Automobiles and trucks $174,000102,325$

Leasehold improvements $220,000110,000$

Depreciation methods and useful lives:

Buildings$150\%$ declining balance; $25$ years.

Equipment$$Straight line; $10$ years.

Automobiles and trucks$200\%$ declining balance; $5$ years, all acquired after $2020.$

Leasehold improvements$$Straight line.

Land improvements$$Straight line.

Depreciation is computed to the nearest month and residual values are immaterial. Transactions during $2024$ and other information:

On January $6,2024,$ a plant facility consisting of land and building was acquired from King Corporation in exchange for $27,000$ shares of Cord's common stock. On this date, Cord's stock had a fair value of $$40$ a share. Current assessed values of land and building for property tax purposes are $$154,000$ and $$616,000,$ respectively.

On March $25,2024,$ new parking lots, streets, and sidewalks at the acquired plant facility were completed at a total cost of $$204,000.$ These expenditures had an estimated useful life of $12$ years.

The leasehold improvements were completed on December $31,2020,$ and had an estimated useful life of eight years. The related lease, which would terminate on December $31,2026,$ was renewable for an additional four$-$year term. On April $30,2024,$ Cord exercised the renewal option.

On July $1,2024,$ equipment was purchased at a total invoice cost of $$327,000.$ Additional costs of $$12,000$ for delivery and $$52,000$ for installation were incurred.

On September $30,2024,$ Cord purchased a new automobile for $$12,700.$

On September $30,2024,$ a truck with a cost of $$24,200$ and a book value of $$9,400$ on date of sale was sold for $$11,700.$ Depreciation for the nine months ended September $30,2024,$ was $$2,115.$

On December $20,2024,$ equipment with a cost of $$18,000$ and a book value of $$3,025$ at date of disposition was scrapped without cash recovery.

Required:

Prepare a schedule analyzing the changes in each of the plant asset accounts during $2024.$ Do not analyze changes in accumulated depreciation and amortization.

For each asset category, prepare a schedule showing depreciation or amortization expense for the year ended December $31,2024$