Oriole Supply Company, a newly formed corporation, incurred the following expenditures related to Land, to Buildings, and to Machinery and Equipment.Abstract company's fee for title searchArchitect's feesCash paid for land and dilapidated building thereonRemoval of old buildingLess: SalvageInterest on short$-$term loans during constructionExcavation before construction for basementMachinery purchased $($subject to $2\%$ cash discount, which was not taken$)$Freight on machinery purchasedStorage charges on machinery, necessitated by noncompletion ofbuilding when machinery was deliveredNew building constructed $($building construction took $6$ months fromdate of purchase of land and old building$)$Assessment by city for drainage projectHauling charges for delivery of machinery from storage to new buildingInstallation of machineryTrees, shrubs, and other landscaping after completion of building$($permanent in nature$)$$$1,0406,340174,000$$$40,00011,00029,00014,80038,000110,0002,6804,360970,0003,2001,2404,00010,800$Determine the amounts that should be debited to Land, to Buildings, and to Machinery and Equipment. Assume the benefits of capitalizing interest during construction exceed the cost of implementation. Indicate how any costs not debited to these accounts should be recorded. $($Please leave spaces blank if there is no answer. Do not enter zeros in those spaces.$)$

Whispering Corporation purchased a truck at the beginning of $2025$ for $$55,500.$ The truck is estimated to have a salvage value of

$$2,220$ and a useful life of $177,600$ miles. It was driven $25,530$ miles in $2025$ and $34,410$ miles in $2026.$

Compute depreciation expense using the units$-$of$-$production method for $2025$ and $2026.$

Depreciation expense for $2025,$$

Depreciation expense for $2026,$$