Sandhill Supply Ltd$.$ is a newly formed public corporation that incurred the following costs related to land, buildings, and machinery:

Legal fees for title search $$510$

Property taxin arrears at property purchase date $5,300$

Architect's fees $3,100$

Cash paid for land and dilapidated building on it $116,000$

Removal of old building $$20,300$

Less: Salvage $596014,340$

Surveying before construction $350$

Interest on short$-$term loans during construction $7,300$

Excavation before construction for basement and foundation $19\mathrm{.}100$

Machinery purchased $($subject to $2\%$ cash discount, which was not taken$)65\mathrm{.}900$

Freight on machinery purchased $1,300$

Exchange on foreign currency purchase of machinery $1990$

Storage charges on machinery, made necessary because building was still under

construction when machinery was delivered $2,160$New building constructed $($building construction took six months from date of

purchase of land and old building$)485,000$

Assessment by city for drainage project $1,700$

Fence surrounding the property for security $15,600$

Hauling charges for delivery of machinery from storage to new building $630$

Installation of machinery $1,900$

$$Customs duty on importing machinery $5,500$

Municipal grant to promote locating building in the municipality $(8,800)$

$($a$)$ Determine the amounts that should be included in the cost of land, buildings, and machinery. Also determine the other amounts

that are not included in these accounts.

land

Buildings ~~$$

Matiery $

over $3$