Blue Spruce Corporation prepares financialstatements in accordance with IFRS. Selected accounts included in the property, plant, and equipment section of the company's statement of financial position at December 31, 2022, had the following balances: During 2023, the following transactions occurred: 1. A tract of land was acquired for $150,130 as a potential future building site. 2. A plant facility consisting of land and a building was acquired from Knorman Corp. for use in production in exchange for 19.890 of Blue Spruce's common shares. The mostrecent sale of Blue Sprucc's common shares took place one month earlier. when 3.860 of Blue Spruce's common shares sold for 555 per share. The plant facility was carried on Knorman's books at $110,060 for land and $320,020 for the building at the exchange date. At the exchange date, a reliable, independent valuator determined the fairvalue of the land and building to be $230,050 and 5690,290 respectively. 3. Equipment was purchased for a total cost of 5420,000 . Addicical costs incurred vere as follows: 4. Expenditures totalling $94.740 were made for newparking lots, streets, and sidewalks at the corporation's various plant locations. These expenditures had an estimated useful life of 16 years 5. A piece of equipment that cost $79,700 on January 1, 2015, was scrapped on June 30, 2023. Double-declining-balance depreciation had been recorded based on a 10 -yearlife. 6. A piece of equipment was sold for $19,740 on July 1,2023 . Its original cost was $44,150 on January 1,2020 , and it vas depreciated on the straight-line basis over an estimated useful life of 7 years, assuming a residual value of $1,950. (a) Calculate the balance at December 31, 2023 in each of the following accounts: Land, Land Improvements, Buildings, and Equipment. (Hint: Ignore the refated accumulated depreciation accounts.)