Current Attempt in Progress Selected accounts included in the property, plant, and equipment section of Stellar Corporation's balance sheet at December 31, 2019. had the following balances. Land $396,000 Land improvements 184,800 Buildings 1,452,000 Equipment 1.267,200 During 2020, the following transactions occurred. 1. A tract of land was acquired for $198,000 as a potential future building site. 2. 3. A plant facility consisting of land and building was acquired from Mendota Company in exchange for 26,400 shares of Stellar's common stock. On the acquisition date, Stellar'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 $145.200 for land and $422,400 for the building at the exchange date. Current appraised values for the land and building, respectively, are $303,600 and $910,800. Items of machinery and equipment were purchased at a total cost of $528,000. Additional costs were incurred as follows.