Selected accounts included in the property, plant, and equipment section of Lobo Corporation' s balance sheet at December 31, 2013, had the following balances.

During 2014, the following transactions occurred.
(1). A tract of land was acquired for $182,250 as a potential future building site.
(2). A plant facility consisting of land and building was acquired from Mendota Company in exchange for 24,300 shares of Lobo' s common stock. On the acquisition date, Lobo's stock had a closing market price of $37 per share on a national stock exchange. The plant facility was carried on Mendota's books at $133,650 for land and $388,800 for the building at the exchange date. Current appraised values for the land and building, respectively, are $279,450 and $838,350.
(3).Items of machinery and equipment were purchased at a total cost of $486,000. Additional costs were incurred as follows.
(4). Expenditures totaling $115,425 were made for new parking lots, streets, and sidewalks at the corporation's various plant locations. These expenditures had an estimated useful life of 15 years.
(5). A machine costing $97,200 on January 1, 2006, was scrapped on June 30, 2014. Double-declining-balance depreciation has been recorded on the basis of a 10-year life.
(6). A machine was sold for $24,300 on July 1, 2014. Original cost of the machine was $53,460 on January 1, 2011, and it was depreciated on the straight-line basis over an estimated useful life of 7 years and a salvage value of $2,430.
Prepare a detailed analysis of the changes in each of the following balance sheet accounts for 2014.

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Land S364,500 170,100 1,336,500 1,166,400 Land improvements Buildings Equipment