Land: 230,000 Buildings: 890,000 Leasehold Improvements: 660,000 Equipment: 875,000 1) site 621 acquired for $850,000, commission to real estate agent: $51,000, cost to clear land $35000. Timber and gravel were recovered while clearing land and sold for $13,000 2)site 622 acquired for $420,000. (land valued at 300000 and building at 120,000) Building demolished costing $41,000. New building constructed for $330,000 plus following costs: excavation fees: 38,000 architechual design fees: 11,000 building permits 2,500 Imputed interest on funds used during construction: 8,500 Building done and occupied 9/30/2012 3) site 623 acquired for $650,000 and put on market to be resold. 4) during Dec,2012 costs of $89,000 were incurred to improve a leased office space. The lease is up in Dec 2014 and is not likely to be renewed. 5) a group of new machines was purchased under royalty agreement that provides for payment of royalties based on unit production of machines. The invoice price is $87,000, freight costs $3,300 and installation cost $2,400. Royalty payments for 2012 were $17500. prepare a detailed analysis of the changes in each of the following bal sheet accounts for 2012: Land, Buildings, Leasehold Improvements, Equipment