Current Attempt in Progress At December 31, 2022, certain accounts included in the property, plant, and equipment section of Whispering Winds Corporation's statement of financial position had the following balances: During 2023 , the following transactions occurred: 1. Land site No. 621 was acquired for $799,660 plus a fee of $6,670 to the real estate agent for finding the property. Costs of $33,210 were incurred to clear the land. In clearing the land, topsoil and gravel were recovered and sold for $10,850. 2. Land site No. 622 , which had a building on it, was acquired for $559,860. The closing statement indicated that the land's assessed tax value was $308,580 and the building's value was $101,800. Shortly after acquisition, the building was demolished at a cost of $27,600. A new building was constructed for $339,540 plus the following costs: The building, completed and occupied on September 30,2023, is expected to have a 30-year useful life. 3. A third tract of land (No. 623) was acquired for $264,750 and was put on the market for resale. 4. During December 2023 , costs of $88,940 were incurred to improve leased office space. The related lease will terminate on December 31,2025 , and is not expected to be renewed. 5. Equipment was purchased under a royalty agreement. The terms of the agreement require Whispering Winds to pay royalties based on the units of production for the equipment. The equipment's invoice price was $110,620, freight costs were $2,910, installation costs were $3,310, and royalty payments for 2023 were $14,960. (a) Calculate the balance at December 31, 2023 in each of the following accounts: Land, Leasehold Improvements, BuildingsStructure, Buildings-Roof, and Equipment. Ignore the related Accumulated Depreciation accounts