Able Warehousing Co. decided to tear down and rebuild one of its storage units. The company spent $50,000 constructing the new storage units, $3,000 on paving, and $1,200 on new landscaping. Able Warehousing sold scrap materials from the old storage units to the building contractor for $900. Able Warehousing also spent $500 to repair damage done to an employee's truck during teardown of the old storage units. Determine the amounts to be allocated to various accounts.