At December $31,2026,$ Cord Company's plant asset and accumulated depreclation and amortization accounts had balances as follows:

$\backslash$table$[[$Category$,$Plant Asset,Accumulated Depreciation and Amortization$],[$Land$,$$ $172,000,$$ $-],[$hand improvements,$-,-],[$Buildings$,1,350,600,295,989],[$Equipment$.,975,000,314,590],[$Automobiles and trucks,$169,000,97,325],[$teasehold improvesents,$210,000,105,000]]$Depreciation methods and useful lives:

Buildings$-150\%$ declining$-$balance; $25$ years.

Equipment$-$Straight$-$line; $10$ years.

Automobiles and trucks$-200\%$ declining$-$balance; $5$ years, all acquired after $2023.$

Leasehold Improvements$-$Straight$-$line.

Land improvements$-$Straight$-$line.

Depreciation is computed to the nearest month and residual values are immaterial. Transactions during $2027$ and other information:

a$.$ On January $6,2027,$ a plant facility consisting of land and building was acquired from King Corporation in exchange for $22,000$ shares of Cord's common stock. On this date, Cord's stock had a fair value of $$60$ a share. Current assessed values of land and building for property tax purposes are $$216,000$ and $$504,000,$ respectively.

b$.$ On March $25,2027,$ new parking lots, streets, and sidewalks at the acquired plant facility were completed at a total cost of $$174,000.$ These expenditures had an estimated useful life of $12$ years.

c$.$ The leasehold improvements were completed on December $31,2023,$ and had an estimated useful life of eight years. The related lease, which would terminate on December $31,2029,$ was renewable for an additional four$-$year term. On April $30,2027,$ Cord exercised the renewal option.

d$.$ On July $1,2027,$ equipment was purchased at a total invoice cost of $$322,000.$ Additional costs of $$11,000$ for delivery and $$47,000$ for installation were incurred."

e$.$ On September $30,2027,$ Cord purchased a new automobile for $$12,200.$

f$.$ On September $30,2027,$ a truck with a cost of $$23,700$ and a book value of $$8,600$ on date of sale was sold for $$11,200.$ Depreciation for the nine months ended September $30,2027,$ was $$1,935.$

$9.$ On December $20,2027,$ equipment with a cost of $$15,500$ and a book value of $$2,900$ at date of disposition was scrapped without cash recovery.Prepare a schedule analyzing the changes in each of the plant asset accounts during $2027.$ Do not analyze changes in accumulated depreciation and amortization.

For each asset category, prepare a schedule showing depreciation or amortization expense for the year ended December $31,2027.$Complete this question by entering your answers in the tabs below.

Required $1{?}_{{?}_{?}}{?}_{{?}_{?}}$

Prepare a schedule analyzing the changes in each of the plant asset accounts during $2027.$ Do not analyze changes in accumulated depreciation and amortization.

$\backslash$table$[[$CORD COMPANY$],[$Analysis of Changes in Plant Assets$],[$For the Year Ending December $31,2027],[,$Balance $12/31/2026,$Increase,Decrease,Balance $12/31/2027],[$Land$,$$ $172,000,,,],[$Land improvements,$0,,,],[$Buildings$,1,350,000,,,],[$Equipment$,975,000,,,],[$Automobiles and trucks,$169,000,,,],[$Leasehold improvements,$210,000,,,],[,$$ $2,876,000,$$ $0,$$ $0,$$ $0]]$Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

For each asset category, prepare a schedule showing depreciation or amortization expense for the year ended December $2027.$

Note: Do not round intermediate calculations. Round your final answers to nearest whole dollar.

$\backslash$table$[[$CORD COMPANY$],[$Depreciation and Amortization Expense,$],[$For the Year Ending December $31,2027,],[$Land Improvements,$],[$Buildings$,],[$Equipment$,],[$Automobiles and trucks,$],[$Leasehold improvements,$],[$Total depreciation and amortzzation expense for $2027,$$ $0]]$