Vaughn Corporation, a manufacturer of steel products, began operations on October 1, 2024. The accounting department of Vaughn has started the fixed-asset and depreciation schedule presented as follows. You have been asked to assist in completing th 1. 2. 3. 4. 5. 6. 7. Depreciation is computed from the first of the month of acquisition to the first of the month of disposition. Land A and Building A were acquired from a predecessor corporation. Vaughn paid $751,000 for the land and building together. At the time of acquisition, the land had an appraised value of $82,800, and the building had an appraised value of $745, Land B was acquired on October 2, 2024, in exchange for 2,600 newly issued shares of Vaughn's common stock. At the date of acquisition, the stock had a par value of $5 per share and a fair value of $31 per share. During October 2024, Vaughn pai Construction of Building B on the newly acquired land began on October 1, 2025. By September 30, 2026, Vaughn had paid $323,400 of the estimated total construction costs of $467,200. It is estimated that the building will be completed and occ Certain equipment was donated to the corporation by a local university. An independent appraisal of the equipment when donated placed the fair value at $38,400 and the salvage value at $3,300. Machinery A's total cost of $188,400 includes installation expense of $660 and normal repairs and maintenance of $13,500. Salvage value is estimated at $7,500. Machinery A was sold on February 1, 2026. On October 1, 2025, Machinery B was acquired with a down payment of $6,950 and the remaining payments to be made in 11 annual installments of $7,210 each beginning October 1, 2025. The prevailing interest rate was 8%. The following data w Present Value Present Value of an Ordinary Annuity of $1.00 at 8% of $1.00 at 8% 10 years 11 years 15 years 0.463 10 years 6.710 0.429 11 years 7.139 0.315 15 years 8.559 Complete the schedule below. (Round factor value to 3 decimal places, eg 0.231 and final answers to 0 decimal places, eg. 45,892.1 Land A Assets Acquisition Date $ October 1, 2024 Building A October 1, 2024 Land B October 2, 2024 VAUGHN CORPORATION Fixed-Asset and Depreciation Schedule For Fiscal Years Ended September 30, 2025, and September 30, 2026 Cost Salvage Depreciation Method Estimated Life in Years 2025 (1) N/A N/A N/A N/A (2) $38,900 Straight-line (3) $12,740 (5) N/A N/A N/A N/A Building B Under Construction $323,400 to date Straight-line 30 Donated Equipment October 2, 2024 (7) 3,300 150% declining-balance 10 Machinery A (10) October 2, 2024 7,500 Sum-of-the-years'-digits (13) Machinery B October 1, 2025 Straight-line 20 eTextbook and Media Save for Later Depreciation Expense Year Ended September 30 2026 (8) N/A N/A (4) (14) (11) (12)