balance sheet at December 31, 2024, had the following balances. Land $306,000 A tract of land was acquired for $153,000 as a potential future building site. A plant facility consisting of land and building was acquired from Mendota Company in exchange for 20,400 shares of Crane's common stock. On the acquisition date, Crane's stock had a closing market price of $37 per share on a national stock exchange. The plant facility was carried on Mendota's books at $112,200 for land and $326,400 for the building at the exchange date. Current appraised values for the land and building, respectively, are $234,600 and $703,800. What is the balance at the end of 12/31/25