Selected accounts included in the property, plant, and equipment section of Concord Corporation's balance sheet at December 31 . 2024, had the following balances. During 2025, the following transactions occurred. 1. A tract of land was acquired for $165,000 as a potential future building site. 2. A plant facility consisting of land and building was acquired from Mendota Company in exchange for 22,000 shares of Concord's common stock. On the acquisition date, Concord'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 $121,000 for land and $352,000 for the building at the exchange date. Current appraised values for the land and building, respectively, are $253,000 and $759,000. 3. Items of machinery and equipment were purchased at a total cost of $440,000. Additional costs were incurred as follows. 4. Expenditures totaling $104,500 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 $88,000 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 $22,000 on July 1,2025 . Original cost of the machine was $48,400 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 $2,200. (a) Calculate the balance at December 31, 2025 in each of the following balance sheet accounts. (Hint: Disregard the related accumulated depreciation accounts.)