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

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:

a$.$ On January $6,2024,$ a plant facility consisting of land and building was acquired from King Corporation in exchange for $23,000$

shares of Cord's common stock. On this date, Cord's stock had a fair value of $$50$ a share. Current assessed values of land and

building for property tax purposes are $$182,500$ and $$547,500,$ respectively.

b$.$ On March $25,2024,$ new parking lots, streets, and sidewalks at the acquired plant facility were completed at a total cost of

$$180,000.$ These expenditures had an estimated useful life of $12$ years.

c$.$ 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.

d$.$ On July $1,2024,$ equipment was purchased at a total invoice cost of $$323,000.$ Additional costs of $$10,000$ for delivery and $$48,000$

for installation were incurred.

e$.$ On September $30,2024,$ Cord purchased a new automobile for $$12,300.$

f$.$ On September $30,2024,$ a truck with a cost of $$23,800$ and a book value of $$8,800$ on date of sale was sold for $$11,300.$

Depreciation for the nine months ended September $30,2024,$ was $$1,980.$

g$.$ On December $20,2024,$ equipment with a cost of $$16,000$ and a book value of $$2,925$ 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 $31,$