At December 31, 2019, certain accounts included in the property, plant, and equipment section of Grouper Company's balance sheet had the following balances. Land - $232,300 Buildings- 893,400 Leasehold improvements- 670,000 Equipment-879,200 During the 2020, following transactions occurred 1. Land site number 621 was acquired for $859,000. In addition, to acquire the land Grouper paid a $51,000 commission to a real estate agent. Costs of $44,400 were incurred to clear the land. During the course of clearing the land, timber and gravel were recovered and sold for $14,500. 2.A second tract of land (site number 622) with a building was acquired for $421,000. The closing statement indicated that the land value was $300,000 and the building value was $121,000. Shortly after acquisition, the building was demolished at a cost of $40,700. A new building was constructed for $329,300 plus the following costs. Excavation fees - $38,100 Architectural design fee - 11,000 Building permit fee - 2,400 Imputed interest on funds used during construction ( stock financing) - 8,500 The building was completed and occupied on September 30,2020 3. A third tract of land (site number 623) was acquired for $652,700 and was put on the market for resale. 4. During December 2020, costs of $88,200 were incurred to improve leased office space. The related lease will terminate on December 31, 2022, and is not expected to be renewed. (Hint: Leasehold improvements should be handled in the same manner as land improvements.) 5.A group of new machines was purchased under a royalty agreement that provides for pryment of royalties based on units of production for the machines. The invoice price of the machines was $86,900, freight costs were $3,300, installation costs were $2,300, and royalty payments for 2020 were $17,300. (A) calculate the balance at December 31,2020 In each of the following balance sheet accounts.disregard related accumulated depreciation accounts. Land Buildings Leasehold improvements Equipment