At December 31, 2010, Oteron Company's noncurrent operating asset and accumulated depreciation and amortization accounts had balances as follows:

Depreciation is computed to the nearest month. The salvage values of the depreciable assets are immaterial.
Transactions during 2011 and other information are as follows:
(a) On January 6, 2011, a plant facility consisting of land and a building was acquired from Windop Corp. for $800,000. Of this amount, 25% was allocated to land.
(b) On April 6, 2011, new parking lots, streets, and sidewalks at the acquired plant facility were completed at a total cost of $210,000. These expenditures had an estimated useful life of 15 years.
(c) The leasehold improvements were completed on December 31, 2007, and had an estimated useful life of eight years. The related lease, which would have terminated on December 31, 2013, was renewable for an additional 4-year term. On April 29, 2011, Oteron exercised the renewal option.
(d) On July 1, 2011, machinery and equipment were purchased at a total invoice cost of $275,000. Additional costs of $15,000 for delivery and $25,000 for installation were incurred.
(e) On August 30, 2011, Oteron purchased a new automobile for $18,000.
(f) On September 30, 2011, a truck with a cost of $21,000 and a carrying amount of $10,841 on the date of sale was sold for $12,500. Depreciation for the nine months ended September 30, 2011, was $2,502.
(g) On December 20, 2011, a machine with a cost of $19,000 and a carrying amount of $3,275 at date of disposition was scrapped without cash recovery.

Instructions:
Compute total depreciation and amortization expense for the year ended December 31,2011.

Accumulated Depreciation and Amortization Category Cost of Asset Land Buildings Machinery and equipment. Automobiles and trucks Leasehold improvements. $ 430,000 1,500,000 825,000 46,000 205,000 $320,500 174,300 94.600 102,500 Categony Depreciation Methood Useful Life Land improvements Buildings Machinery and equipment .. Automobiles and trucks 150% declining-balance Straight-line 150% declining-balance 15 years 30 years 12 years 6 years 8 years