Selected accounts included in the property, plant, and equipment section of Flopper Corporation's balance sheet at December 31, 2014, had the following balances:

Land	$400,000
Land Improvement	130,000
Building Machinary	2,000,000 800,000

During 2015, the following transactions occurred:

a. A tract of land was acquired for $200,000 as a potential future building site from Flopper Corp.

b. A plant facility consisting of land and building was acquired from Slick Company in exchange for 20,000 shares of Flopper's common stock. On the acquisition date, Flopper's stock had a closing market price of $42 per share on a national stock exchange. The plant facility was carried on Slick's books at $178,000 for land and $520,000 for the building at the exchange date. Current appraised values for the land and the building, respectively, are $200,000 and $800,000. The building has an expected life of forty years with a $20,000 salvage value.

c. Items of machinery and equipment were purchased from Guess Who Equipment at a total cost of $400,000. Additional costs were incurred as follows: freight and unloading, $13,000; installation, $26,000. The equipment has a useful life of ten years with no salvage value.

d. Expenditures totaling $ 120,000 were made for new parking lots, street, and sidewalks at the corporation's various plant locations. These expenditures had an estimated useful life of fifteen years.

e. Research and development costs were $110,000 for the year.

Required: Indicate the capitalized cost of each asset acquired during 2015. Prepare the General Journal entries for any amortization and depreciation expense recorded for each of the acquired items in 2015. If no entry is necessary, write "no entry."