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Stevens's Sandwich Shop had the following long$-$term asset balances as of January $1,2024$:

Cost Accumulated Depreciation Book Value

Land $$84,0000$ $$84,000$

Building $559,000$ $$(106,210)452,790$

Equipment $163,000(29,800)133,200$

Patent $122,500(49,000)73,500$

Additional information:

Stevens's purchased all the assets at the beginning of $2022.$

The building is depreciated over a $20-$year service life using the double$-$declining$-$balance method and estimating no residual value.

The equipment is depreciated over a $10-$year useful life using the straight$-$line method with an estimated residual value of $$14,000.$

The patent is estimated to have a five$-$year service life with no residual value and is amortized using the straight$-$line method.

Depreciation and amortization have been recorded for $2022$ and $2023($first two years$).$

$3.$ Calculate the book value for each of the four long$-$term assets at December $31,2024.$