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At December 31, 2021, certain accounts included in the property, plant, and equipment section of Culver Ltd.'s statement of financial position had the following balances. During 2022, the following transactions occurred. 1. Land site number 621 was acquired for 1,071,000. In addition, to acquire the land Culver paid a 64,260 commission to a real estate agent. Costs of 44,100 were incurred to clear the land. During the course of clearing the land, timber and gravel were recovered and sold for 16,380. 2. A second tract of land (site number 622) with a building was acquired for 529,200. The closing statement inidicated that the land value was 378,000 and the building value was 151,200. Shortly after acquisition, the building was demolished at a cost of 51,660. A new building was constructed for 415.800 plus the following costs. 3. A third tract of land (site number 623 ) was acquired for 819.000 and was put on the market for resale. 4. During December 2022, costs of 112,140 were incurred to improve leased office space. The related lease will terminate on December 31,2024, and is not expected to be renewed. (Hint Leasehold improvements should be handled in the same manner as land improvements.) A group of new machines was purchased under a royalty agreement that provides for payment of royalties based on units of production for the machines. The invoice price of the machines was 109,620, freight costs were 4,250, installation costs were E3,070, and royalty payments for 2022 were 22,050 Calculate the balance at December 31, 2022 in each of the following statement of financial position accounts. Disregard the related accumulated depreciation accounts