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

Land $$408,000$

Land improvements $190,400$

Buildings $1,496,000$

Equipment $1,305,600$

During $2025,$ the following transactions occurred.

$1.$ A tract of land was acquired for $$204,000$ as a potential future building site.

$2.$ A plant facility consisting of land and building was acquired from Mendota Company in exchange for $27,200$ shares of Wildhorse$$s common stock. On the acquisition date, Wildhorse$$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 $$149,600$ for land and $$435,200$ for the building at the exchange date. Current appraised values for the land and building, respectively, are $$312,800$ and $$938,400.$

$3.$ Items of machinery and equipment were purchased at a total cost of $$544,000.$ Additional costs were incurred as follows.

Freight and unloading $$17,680$

Sales taxes $27,200$

Installation $35,360$

$4.$ Expenditures totaling $$129,200$ were made for new parking lots, streets, and sidewalks at the corporation$$s various plant locations. These expenditures had an estimated useful life of $15$ years.

$5.$ A machine costing $$108,800$ 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 $$27,200$ on July $1,2025.$ Original cost of the machine was $$59,840$ 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 $$2,720.$

$($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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