the error $($if any$)$ in the blanks provided by using the appropriate terms. If no error was made, choose No Effect in each of the four columns.Net Book Value of Plant Assets at $12/31/25$Net Book Value of Plant Assets at $12/31/261.$ The cost of installing a new computer system in $2025$ was not recorded in $2025.$ It was charged to expense in $2026\mathrm{.}2.$ In $2026,$ clerical workers were trained to use the new computer system at a cost of $\backslash (\backslash$$ $15,000\backslash ),$ which was erroneously capitalized. The cost is to be written off over the expected life of the new computer system$\mathrm{.}3.$ A major overhaul of factory machinery in $2025,$ which extended its useful life by $5$ years, was charged to accumulated depreciation in $2025\mathrm{.}5.$ In $2025$ land was bought for an employee parking lot. The $\backslash (\backslash$$ $2,000\backslash )$ title search fee was charged to expense in $2025\mathrm{.}6.$ The cost of moving several manufacturing facilities from metropolitan locations to suburban areas in $2025$ was capitalized. The cost was written off over a $10-$year period beginning in $2025.$