Selected accounts included in the property, plant, and equipment section of Sunland Corporation$$s balance sheet at December $31,2024,$ had the following balances.

Land $$378,000$

Land improvements $176,400$

Buildings $1,386,000$

Equipment $1,209,600$

During $2025,$ the following transactions occurred.

$1.$ A tract of land was acquired for $$189,000$ as a potential future building site.

$2.$ A plant facility consisting of land and building was acquired from Mendota Company in exchange for $25,200$ shares of Sunland$$s common stock. On the acquisition date, Sunland$$s stock had a closing market price of $$37$ per share on a national stock exchange. The plant facility was carried on Mendota$$s books at $$138,600$ for land and $$403,200$ for the building at the exchange date. Current appraised values for the land and building, respectively, are $$289,800$ and $$869,400.$

$3.$ Items of machinery and equipment were purchased at a total cost of $$504,000.$ Additional costs were incurred as follows.

Freight and unloading $$16,380$

Sales taxes $25,200$

Installation $32,760$

$4.$ Expenditures totaling $$119,700$ were made for new parking lots, streets, and sidewalks at the corporation$$s various plant locations. These expenditures had an estimated useful life of $15$ years.

$5.$ A machine costing $$100,800$ on January $1,2017,$ was scrapped on June $30,2025.$ Double$-$declining$-$balance depreciation has been recorded on the basis of a $10-$year life.

$6.$ A machine was sold for $$25,200$ on July $1,2025.$ Original cost of the machine was $$55,440$ on January $1,2022,$ and it was depreciated on the straight$-$line basis over an estimated useful life of $7$ years and a salvage value of $$2,520.$

$($a$)$ Calculate the balance at December $31,2025$ in each of the following balance sheet accounts. $($Hint: Disregard the related accumulated depreciation accounts.$)$

Balance at December $31,2025$

Land

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Land improvements

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Buildings

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Equipment

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