Selected accounts included in the property, plant, and equipment section of Skysong 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 $326,960 as a potential future building site. 2. A plant facility consisting of land and building was acquired from Futball Company exchange for 14,640 shares of Skysong's common stock. On the acquisition date, Skysong's stock had a closing market price of $43 per share on a national stock exchange. The plant facility was carried on Futball's books at $151,280 for land and $495,320 for the building at the exchange date. Current appraised values for the land and building, respectively, are $102,480 and $409,920. 3. Items of machinery and equipment were purchased at a total cost of $753,960. Additional costs were incurred as follows. 4. Expenditures totaling $73,200 were made for new parking lots, streets, and sidewalks at the plant facility acquired from Futball Company. These expenditures have an estimated useful life of 10 years. 5. A machine costing $73,200 on January 1, 2021, was scrapped on June 30,2025 . Straight-line depreciation has been recorded on the basis of a 5 -year life and a salvage value of $6,100. 6. A machine was sold for $18,300 on July 1,2025 . Original cost of the machine was $122,000 on January 1,2022 , and it was depreciated using the double-declining balance method over an estimated useful life of 8 years and a zero salvage value. (a) Prepare a detailed analysis of the changes in each of the following balance sheet accounts for 2025: (Hint: Disregard the related accumulated depreciation accounts.) (a) Prepare a detailed analysis of the changes in each of the following balance sheet accounts for 2025 : (Hint: Disregard the related accumulated depreciation accounts.) SKYSONG CORPORATION Analysis of Equipment Account 2025 $ $ $ $ $