The plant asset and accumulated deprecision accounts of Pell Corporation is the following balances at December 31, 2020: Accumulated Plant Asset Depreciation Land $ 300,00 $ Land improvements 200,00 Building 1,782,800 Equipment 1,156,80 429, Automobiles 170,00 116, Transactions during 2021 were as follows: . On January 2 2021 coulement were purchased at a total invoice cost of $200,000, which included s $5.900 charge for freight Installation costs of $31.000 were incurred. b. On March 31, 2021,5 smal storage building was donated to the company. The person donating the building originally purchased it three years ago for $23,000. The fair value of the building on the day of the donation was $16,500. c On May 1, 2021, expenditures of $54,000 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, Pelecquired a trect of land with an existing burcing in exchange for 10.000 shares of Pell's common stock that had a market price of $39 per share. Pell paid legal fees and title insurance totaling $27.000. Shortlyster sculation, the building was rozes at a cost of $39.000 in anticipation of new building construction in 2022. e On December 31, 2021, Pell purchsred small storage bullding by giving $15.650 cash and an old automobile purchased for $20.000 in 2014. Depreciation on the old automobile recorded through December 31, 2021, totaled $13.900. The fair value of the old automobile was $4,150 = Required: Prepare a schedule analyzing the changes in esch of the plantssset during 2021. PELL CORPORATION Analysis of Changes in Plant Accats For the Year Ended December 31, 2021 Balance 12181/2020 Inorace Deoreco $ 390.000 200.000 1,700.000 Balango 12/91/2021 Land Land improvements Building Equipment Automobiles Total 1,166.000 170.000 $ 3,625,000 $