Selected accounts included in the property, plant, and equipment section of Windsor Corporations balance sheet at December 31, 2016, had the following balances.

Land		$ 348,000
Land improvements		162,400
Buildings		1,276,000
Equipment		1,113,600

During 2017, the following transactions occurred.

1.		A tract of land was acquired for $ 174,000 as a potential future building site.
2.		A plant facility consisting of land and building was acquired from Mendota Company in exchange for 23,200 shares of Windsors common stock. On the acquisition date, Windsors stock had a closing market price of $ 37 per share on a national stock exchange. The plant facility was carried on Mendotas books at $ 127,600 for land and $ 371,200 for the building at the exchange date. Current appraised values for the land and building, respectively, are $ 266,800 and $ 800,400.
3.		Items of machinery and equipment were purchased at a total cost of $ 464,000. Additional costs were incurred as follows.

Freight and unloading		$ 15,080
Sales taxes		23,200
Installation		30,160

4.		Expenditures totaling $ 110,200 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 $ 92,800 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 $ 23,200 on July 1, 2017. Original cost of the machine was $ 51,040 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 $ 2,320.

(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		$