Selected accounts included in the property, plant, and equipment section of Pina Corporations balance sheet at December 31, 2016, had the following balances. Land $ 366,000 Land improvements 170,800 Buildings 1,342,000 Equipment 1,171,200 During 2017, the following transactions occurred. 1. A tract of land was acquired for $ 183,000 as a potential future building site. 2. A plant facility consisting of land and building was acquired from Mendota Company in exchange for 24,400 shares of Pinas common stock. On the acquisition date, Pinas stock had a closing market price of $ 37 per share on a national stock exchange. The plant facility was carried on Mendotas books at $ 134,200 for land and $ 390,400 for the building at the exchange date. Current appraised values for the land and building, respectively, are $ 280,600 and $ 841,800. 3. Items of machinery and equipment were purchased at a total cost of $ 488,000. Additional costs were incurred as follows. Freight and unloading $ 15,860 Sales taxes 24,400 Installation 31,720 4. Expenditures totaling $ 115,900 were made for new parking lots, streets, and sidewalks at the corporations various plant locations. These expenditures had an estimated useful life of 15 years. 5. A machine costing $ 97,600 on January 1, 2009, was scrapped on June 30, 2017. Double-declining-balance depreciation has been recorded on the basis of a 10-year life. 6. A machine was sold for $ 24,400 on July 1, 2017. Original cost of the machine was $ 53,680 on January 1, 2014, and it was depreciated on the straight-line basis over an estimated useful life of 7 years and a salvage value of $ 2,440. (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 $

Land Improvements $

Buildings $

Equipment $