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

Land $$450,000$

Land improvements $210,000$

Buildings $1,650,000$

Equipment $1,440,000$

During $2025,$ the following transactions occurred.

$1.$ A tract of land was acquired for $$225,000$ as a potential future building site.

$2.$ A plant facility consisting of land and building was acquired from Mendota Company in exchange for $30,000$ shares of Novak$$s common stock. On the acquisition date, Novak$$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 $$165,000$ for land and $$480,000$ for the building at the exchange date. Current appraised values for the land and building, respectively, are $$345,000$ and $$1,035,000.$

$3.$ Items of machinery and equipment were purchased at a total cost of $$600,000.$ Additional costs were incurred as follows.

Freight and unloading $$19,500$

Sales taxes $30,000$

Installation $39,000$

$4.$ Expenditures totaling $$142,500$ were made for new parking lots, streets, and sidewalks at the corporation$$s various plant locations. These expenditures had an estimated useful life of $15$ years.

$5.$ A machine costing $$120,000$ 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 $$30,000$ on July $1,2025.$ Original cost of the machine was $$66,000$ 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 $$3,000.$

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