Selected accounts included in the property, plant, and equipment section of Pearl Corporation's balance sheet at December 31, 2016, had the following balances. During 2017, the following transactions occurred. A tract of land was acquired for $153,000 as a potential future building site. A plant facility consisting of land and building was acquired from Mendota Company in exchange for 20, 400 shares of Pearl's common stock. On the acquisition date, Pearl's stock had aclosing market price of $37 per share on a national stock exchange. The plant facility was carried on Mendota's books at $112, 200 for land and $326, 400 for the building at the exchangedate. Current appraised values for the land and building, respectively, are $234, 600 and $703, 800. Items of machinery and equipment were purchased at a total cost of $408,000. Additional costs were incurred as follows. Expenditures totaling $96, 900 were made for new parking lots, streets, and sidewalks at the corporation's various plant locations. These expenditures had an estimated useful lifeof 15 years. A machine costing S81, 600 on January 1, 2009, was scrapped on June 30, 2017. Double-declining-balance depreciation has been recorded on the basis of a 10-year life. A machine was sold for $20, 400 on July 1, 2017. Original cost of the machine was $44, 880 on January 1, 2014, and it was depreciated on the straight-line basis over an estimated usefullife of 7 years and a salvage value of $2, 040. Calculate the balance at December 31, 2017 in each of the following balance sheet accounts