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At December 31, 2016, certain accounts included in the property, plant, and equipment section of Riverbed Company's balance sheet had the following balance CALCULATOR PRINTER VERSION BACK MEET Land Buildings Leasehold improvements Equipment $239,800 903,500 667,400 883,000 During 2017, the following transactions occurred. 1. Land site number 621 was acquired for $856,400. In addition, to acquire the land Riverbed paid a $52,100 commission to a real estate agent. Costs of $39,100 were incurred to clear the land. During the course of clearing the land, timber and gravel were recovered and sold for $18,300. 2. A second tract of land (site number 622) with a building was acquired for $423,400. The closing statement indicated that the land value was $302,300 and the building value was $121,100. Shortly after acquisition, the building was demolished at a cost of $40,800. A new building was constructed for $332,500 plus the following costs. Excavation fees $38,400 10,900 Architectural design fees 2,400 Building permit fee 8,600 Imputed interest on funds used during construction (stock financing) The building was completed and occupied on September 30, 2017. 3. A third tract of land (site number 623) was acquired for $644,500 and was put on the market for resale 4. During December 2017, costs of $89,600 were incurred to improve leased office space. The related lease will terminate on December 31, 2019, and is not expected to be renewed. (Hint: Leasehold improvements should be handled in the same manner as land improvements.) 5. A group of new machines was purchased under a royalty agreement that provides for payment of royalties based on units of production for the machines. The nice price of the machines was $87,600, freight costs were $3,300, Installation costs were $2,400, and royalty payments for 2017 were $17.600 (a) Calculate the balance at December 31, 2017 in each of the following balance sheet accounts. Disregard the related accumulated depreciation accounts. 11-ber 11. 2017 2. A second tract of land (site number 622) with a building was acquired for $423,400. The closing statement indicated that the land value was $302,300 and the building value was $121,100. Shortly after acquisition, the building was demolished at a cost of $40,800. A new building was constructed for $332,500 plus the CALCULATOR PRINTER VERSION (LACK NEXT following costs. Excavation fees Architectural design fees Building permit fee Imputed interest on funds used during construction (stock financing) $38,400 10,900 2,400 8,600 The building was completed and occupied on September 30, 2017. 3. A third tract of land (site number 623) was acquired for $644,500 and was put on the market for resale. 4. During December 2017, costs of $89,600 were incurred to improve leased office space. The related lease will terminate on December 31, 2019, and is not expected to be renewed. (Hint: Leasehold improvements should be handled in the same manner as land improvements.) 5. A group of new machines was purchased under a royalty agreement that provides for payment of royalties based on units of production for the machines. The invoice price of the machines was $87,600, freight costs were $3,300, installation costs were $2,400, and royalty payments for 2017 were $17,600. (a) Calculate the balance at December 31, 2017 in each of the following balance sheet accounts. Disregard the related accumulated depreciation accounts. Balance at December 31, 2017 Land Buildings Leasehold Improvements Equipment