At December 31, 2019, certain accounts included in the property, plant, and equipment section of Grouper Corporation's statement of financial position had the following balances: Land Buildings-Structure Leasehold Improvements Equipment $309,650 882,500 704,970 845,000 During 2020, the following transactions occurred: 1. Land site No. 621 was acquired for $799,700 plus a fee of $6,990 to the real estate agent for finding the property. Costs of $33,390 were incurred to clear the land. In clearing the land, topsoil and gravel were recovered and sold for $10,600. 2. Land site No. 622, which had a building on it, was acquired for $559,910. The closing statement indicated that the land's assessed tax value was $308,970 and the building's value was $101,930. Shortly after acquisition, the building was demolished at a cost of $27,820. A new building was constructed for $339,680 plus the following costs: Excavation fees Architectural design fees Building permit fee "Green roof" design and construction (to be retrofitted every seven years) Imputed interest on funds used during construction (share financing) $37,810 14,620 2,390 35,730 8,140 The building, completed and occupied on September 30, 2020, is expected to have a 30-year useful life. 3. A third tract of land (No. 623) was acquired for $264,570 and was put on the market for resale. 4. During December 2020, costs of $88,840 were incurred to improve leased office space. The related lease will terminate on December 31, 2022, and is not expected to be renewed. 5. Equipment was purchased under a royalty agreement. The terms of the agreement require Grouper Corporation to pay royalties based on the units of production for the equipment. The equipment's invoice price was $110,920, freight costs were $2,950, installation costs were $3,560, and royalty payments for 2020 were $15,130. (a) Calculate the balance at December 31, 2020 in each of the following accounts: Land, Leasehold Improvements, Buildings-Structure, Buildings-Roof, and Equipment. Ignore the related Accumulated Depreciation accounts. Land $ Leasehold Improvements $ Buildings-Structure $ Buildings-Roof $ Equipment $