Selected accounts included in the property, plant, and equipment section of Pina Corporations balance sheet at December 31, 2016, had the following balances.

Land		$553,080
Land improvements		285,120
Buildings		2,218,920
Equipment		958,320

During 2017, the following transactions occurred.

1.

A tract of land was acquired for $353,760 as a potential future building site.

2.

A plant facility consisting of land and building was acquired from Futball Company exchange for 15,840 shares of Pinas common stock. On the acquisition date, Pinas stock had a closing market price of $43 per share on a national stock exchange. The plant facility was carried on Futballs books at $163,680 for land and $535,920 for the building at the exchange date. Current appraised values for the land and building, respectively, are $110,880 and $443,520.

3.

Items of machinery and equipment were purchased at a total cost of $815,760. Additional costs were incurred as follows.

	Freight		$27,720
	Sales taxes		15,180
	Installation		57,552

4.		Expenditures totaling $79,200 were made for new parking lots, streets, and sidewalks at the plant facility acquired from Futball Company. These expenditures have an estimated useful life of 10 years.
5.		A machine costing $79,200 on January 1, 2013, was scrapped on June 30, 2017. Straight-line depreciation has been recorded on the basis of a 5-year life and a salvage value of $6,600.
6.		A machine was sold for $19,800 on July 1, 2017. Original cost of the machine was $132,000 on January 1, 2014, and it was depreciated using the double-declining balance method over an estimated useful life of 8 years and a zero salvage value.

(a)

Calculate the balance at December 31, 2017 in each of the following balance sheet accounts. (Hint: Disregard the related accumulated depreciation accounts.)

		Balance at December 31, 2017
Land		$enter a dollar amount
Land Improvements		$enter a dollar amount
Buildings		$enter a dollar amount
Equipment		$enter a dollar amount