The plant asset and accumulated deprecistion accounts of Pell Corporation had the following balances et December 31, 2020: Accumulated Plant Asset Depreciation Land $ 300,00 $ Land improvements 200,00 Building 1,780, 354,00 Equipment 1,156,00 42), Automobiles 170.00 115, Transactions during 2021 were as follows: . On January 2 2021 egulament were purchased at a total invoice cost of $280,000, which included $5.900 charge for freight Installation costs of $31.000 were incurred. b. On March 31, 2021, 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. con May 1, 2021. expenditures of $54,000 were made to repeve parking lots Pellsplant 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 street of land with an existing building 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 totsling $27.000. Shortly after scquisition, the building was szedets cost of $39.000 in anticipation of new building construction in 2022 - On December 31, 2021, Pell purchsred small storage building by giving $15,650 cash and an old sutomobile 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 automable was $4,150. Required: Prepare a schedule analyzing the changes in esch of the plantssset during 2021. PELL CORPORATION Analysis of Changat in Plant Accato For the Year Ended December 31, 2021 Balance 12/31/2020 Inorge Deorence $ 390.000 200.000 1,700.000 Balance 12/31/2021 Land Land improvements Building Equipment Automobiles Total 1,166.000 170.000 3,625,000 $