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. In addition, it paid $3,600 in surveying costs and $7,200 for a title insurance policy. An old dwelling on the premises was demolished 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 excavation work began during the first week in December with payments made to the contractor in 2026 as follows. The bulding was completed on July 1,2026 . To finance construction of this plant, Bramble borrowed $1,080,000 from the bank on December 1, 2025. Bramble had no other borrowings. 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. The building was completed on July 1,2026 . To finance construction of this plant, Bramble borrowed $1,080,000 from the bank on December 1, 2025. Bramble had no other borrowings. 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