Whispering Corporation, a manufacturer of steel products, began operations on October 1, 2019. The accounting department of Whispering has started the fixed-asset and depreciation schedule presented below. 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. Whispering paid $844,000 for the land and building together. At the time of acquisition, the land had an appraised value of $86,100, and the building had an appraised value of $774,900.
3.		Land B was acquired on October 2, 2019, in exchange for 2,600 newly issued shares of Whisperings common stock. At the date of acquisition, the stock had a par value of $5 per share and a fair value of $28 per share. During October 2019, Whispering paid $15,300 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, 2020. By September 30, 2021, Whispering had paid $307,000 of the estimated total construction costs of $428,900. It is estimated that the building will be completed and occupied by July 2022.
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 $39,200 and the salvage value at $2,700.
6.		Machinery As total cost of $181,800 includes installation expense of $540 and normal repairs and maintenance of $14,400. Salvage value is estimated at $8,100. Machinery A was sold on February 1, 2021.
7.		On October 1, 2020, Machinery B was acquired with a down payment of $7,400 and the remaining payments to be made in 11 annual installments of $7,660 each beginning October 1, 2020. 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%				Present value of annuity due of $1.00 at 8%
10 years		0.463		10 years		6.710		10 years		7.469
11 years		0.429		11 years		7.139		11 years		7.71
15 years		0.315		15 years		8.559		15 years		9.244

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.)

WHISPERING CORPORATION Fixed-Asset and Depreciation Schedule For Fiscal Years Ended September 30, 2020, and September 30, 2021

Depreciation Expense Year Ended September 30

Assets

Acquisition Date

Cost

Salvage

Depreciation Method

Estimated Life in Years

2020

2021

Land A

October 1, 2019

$ (1)___

N/A

N/A

N/A

N/A

N/A

Building A

October 1, 2019

(2)____

$43,400

Straight-line

(3)____

$14,324

(4)____

Land B

October 2, 2019

(5)_____

N/A

N/A

N/A

N/A

N/A

Building B

Under Construction

$307,000 to date

Straight-line

30

(6)___

Donated Equipment

October 2, 2019

(7) ____

2,700

150% declining-balance

10

(8)____

(9)___

Machinery A

October 2, 2019

(10)____

8,100

Sum-of-the-years'-digits

8

(11)___

(12)___

Machinery B

October 1, 2020

(13)____

Straight-line

20

(14)____