Marigold Landscaping began construction of a new plant on December $1,2022($all amounts in thousands$).$ On this date, the company

purchased a parcel of land for $172,360$ in cash. In addition, it paid $2,480$ in surveying costs and $4,960$ for a title insurance policy. An

old dwelling on the premises was demolished at a cost of $3,720,$ with $1,240$ being received from the sale of materials.

Architectural plans were also formalized on December $1,2022,$ when the architect was paid $37,200.$ The necessary building permits

costing $3,720$ 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 $2023$ as follows.

The building was completed on July $1,2023.$

To finance construction of this plant, Marigold borrowed $$744,000$ from the bank on December $1,2022.$ Marigold had no other

borrowings. The $744,000$ was a $10-$year loan bearing interest at $8\%.$ Excess funds from the loan were invested during $2022$ and

earned $2,480.$ During $2023,$ the excess funds from the loan earned $1,240.$

Compute the balance in each of the following accounts at December $31,2022,$ and December $31,2023.($Round answers to $0$ decimal

places, e$.$g$.5,275.)$