The plant asset and accumulated depreciation accounts of Pell Corporation had the following balances at December 31, 2012:

	Plant Asset			Accumulated Depreciation
Land	$	365,000		$	0
Land improvements		184,500			48,000
Building		1,530,000			365,000
Machinery and equipment		1,188,000			420,000
Automobiles		153,000			113,500

	Transactions during 2013 were as follows:
a.	On January 2, 2013, machinery and equipment were purchased at a total invoice cost of $275,000, which included a $5,800 charge for freight. Installation costs of $30,000 were incurred.
b.	On March 31, 2013, a machine purchased for $61,000 in 2009 was sold for $38,000. Depreciation recorded through the date of sale totaled $25,925.
c.	On May 1, 2013, expenditures of $53,000 were made to repave parking lots at Pell's plant location. The work was necessitated by damage caused by severe winter weather.
d.	On November 1, 2013, Pell acquired a tract of land with an existing building in exchange for 10,000 shares of Pell's common stock that had a market price of $41 per share. Pell paid legal fees and title insurance totaling $24,500. Shortly after acquisition, the building was razed at a cost of $38,000 in anticipation of new building construction in 2014.
e.	On December 31, 2013, Pell purchased a new automobile for $16,000 cash and trade-in of an old automobile purchased for $19,500 in 2009. Depreciation on the old automobile recorded through December 31, 2013, totaled $14,625. The fair value of the old automobile was $3,900.

Required:

For each asset classification, prepare a schedule showing depreciation expense for the year ended December 31, 2013, using the following depreciation methods and useful lives:

Land improvements