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 this schedule. In addition to ascertaining that the data already on the schedule are correct, you have obtained the following information from the companys records and personnel.

1.		Depreciation is computed from the first of the month of acquisition to the first of the month of disposition.
2.		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 $745,200.
3.		Land B was acquired on October 2, 2024, in exchange for 2,600 newly issued shares of Vaughns 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 paid $16,600 to demolish an existing building on this land so it could construct a new building.
4.		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 occupied by July 2027.
5.		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.
6.		Machinery As 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.
7.		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 were abstracted from present value tables (rounded).

Present Value of $1.00 at 8%				Present Value of an Ordinary Annuity of $1.00 at 8%
10 years		0.463		10 years		6.710
11 years		0.429		11 years		7.139
15 years		0.315		15 years		8.559

Complete the schedule below. (Round factor value to 3 decimal places, e.g. 0.231 and final answers to 0 decimal places, e.g. 45,892.)

Assets		Acquisition Date		Cost			Salvage		Depreciation Method		Estimated Life in Years			2025			2026
Land A		October 1, 2024		enter a dollar amount	(1)		N/A		N/A		N/A			N/A			N/A
Building A		October 1, 2024		enter a dollar amount	(2)		$38,900		Straight-line		enter a number of years	(3)		$12,740			enter a dollar amount	(4)
Land B		October 2, 2024		enter a dollar amount	(5)		N/A		N/A		N/A			N/A			N/A
Building B		Under Construction		$323,400 to date					Straight-line		30						enter a dollar amount	(6)
Donated Equipment		October 2, 2024		enter a dollar amount	(7)		3,300		150% declining-balance		10			enter a dollar amount	(8)		enter a dollar amount	(9)
Machinery A		October 2, 2024		enter a dollar amount	(10)		7,500		Sum-of-the-years'-digits		8			enter a dollar amount	(11)		enter a dollar amount	(12)
Machinery B		October 1, 2025		enter a dollar amount	(13)				Straight-line		20						enter a dollar amount	(14)