Bramble Landscaping began construction of a new plant on December 1, 2025, On this date, the company purchased a parcel of land for $252,600 in cash Inaddition, it paid $3,600 in surveylng costs and $7,200 for a title insurance policy. An old dwelline on the premises was dernolished at a cost of $5,400, with $1,800 being received from the sale of materials. Architectural plans were also formalized on December 1, 2025, when the architect was paid $54,000. The necessary building permits costing $5,400 were obtained from the city and paid for on December 1 as well. The excayation wark began during the first week in December with payments made to the contractor in 2026 as follows. The building was completed on July 1,2026. To finance construction of this plant, Bramble borrowed $1.080,000 from the bark on December 1. 2025. Bramble had no othes borrowing. The $1.080,000 was a 10-year loan bearing interest at 10% Compute the balance in each of the following accounts at December 31, 2025, and December 31, 2026