During the current year, Rook Inc. completed construction of its new corporate headquarters. Rook purchased land with an old building for $$1,125,000.$ The land was valued at $$1,050,000$ and the building at $$75,000.$ Rook demolished the building. Additional expenditures on the project follow.

$1.$ Interest of $$291,000$ on construction financing incurred after completion of construction of the headquarters building.

$2.$ Payment of $$33,000$ for delinquent real estate taxes assumed by Rook upon purchase of the land and building.

$3.$ Cost of $$5,700,000$ for construction of the new building.

$4.$ Purchase of office equipment for $$150,000,$ terms $2/10,$ n$/30.$ Payment was made within $10$ days and the company records purchases net of discount.

$5.$ Interest of $$255,000($lesser of actual and avoidable interest$)$ on construction financing paid during construction of the headquarters building.

Required

Assuming no previous acquisitions of plant assets, determine Rook$$s ending balance for each of the plant asset accounts of $($a$)$ Land, $($b$)$ Building, and $($c$)$ Equipment, given the above information. Compute $($d$)$ total current year expense $($ignoring any depreciation expense$),$ if any, to be recognized from the above expenditures.

$($a$)$ Ending balance in Land Answer

$($b$)$ Ending balance in Building Answer

$($c$)$ Ending balance in Equipment Answer

$($d$)$ Current year expense Answer