The plant asset and accumulated depreciation accounts of Pell Corboration had the following balances at December 31,2020 : Transactions during 2021 were as follows: a. On January 2. 2021, equipment were purchased at a total invoice cost of $270,000, which included a $5.700 charge for fieight. Installation costs of $29.000 were incurred.' b. On March 31, 2021, a small storage building was donated to the company. The person donating the bulding originally purchased it three years ago for $21,000. The fair value of the building on the day of the donation was $15.500. c. On May 1, 2021, expenditures of $52.000 were made to repave parking lots at Pell's plant location. The work was necessitated by damage caused by severe winter weather. The repair doesn't provide future benefits beyond those originally anticipated. d. On November 1. 2021, Pell acquired a tract of land with an existing buliding in exchange for 10,000 shares of Peils common stocik that had a market price of $36 per share. Pell paid legal fees and title insurance totaling $25,000. Shortly after aceuisition, the buliding was razed at a cost of $37,000 in anticipation of new building construction in 2022 e. On December 31. 2021. Pell purchased a small storage building by giving $15.450 cash and an old automoble purchased for $19.000 in 2014 . Depreciation on the old automobile recorded through December 31,2021 , tolaled $13,700. The fair value of the old automobile was $3,950. Required: Prepare a schedule analyzing the changes in each of the plant assets during 2021