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

Land

$$312,000$

Land improvements $,145,600$

Buildings

$1,144,000$

Equipment

$998,400$

During $2025,$ the following transactions occurred.

A tract of land was acquired for $$156,000$ as a potential future building site.

A plant facility consisting of land and building was acquired from Mendota Company in exchange for $20,800$ shares of Nash's common stock. On the acquisition date, Nash's stock had a closing market price of $$37$ per share on a national stock exchange. The plant facility was carried on Mendota's books at $$114,400$ for land and $$332,800$ for the building at the exchange date. Current appraised values for the land and building, respectively, are $$239,200$ and $$717,600.$

Items of machinery and equipment were purchased at a total cost of $$416,000.$ Additional costs were incurred as follows.

$\backslash$table$[[$Freight and unloading,$$13,520$