Answer please 4 questions with calculations please

Item 1: Entity A incurred the following plant asset expenditures in during the year. 1. Real estate purchased as plant site (land $190,000 and building $80,000) $270,000 2. Accrued real estate taxes (owed by seller) paid at time of purchase of real estate 6,000 3. Cost of demolition of building to make land suitable for construction of new building 32,000 4. Cost of filling and grading the land 6,700 5. Excavation costs for new building 21,900 6. Architect's fees on new building plans 44,000 7. Full payment to building contractor 629,500 8. Cost of parking lots, driveways, landscaping 36,000 9. Proceeds from salvage of demolished building 12,700 List the items and amounts that make up the Land account. Be sure to provide a total. Item 2: Equipment with a cost of $440,000 has an estimated salvage value of $40,000 and an estimated life of 8 years. Compute the annual depreciation and then show what this asset looks like on the balance sheet at the end of the second year (prepare a partial classified balance sheet). Item 3: Equipment that cost $73,000 and on which S60,000 of accumulated depreciation has been recorded was disposed of for $14,000 cash. Make the entry to record this transaction. Hint Compute BV and then gain (loss). 1 Item 4: Entity B bought equipment for $240,000 on January 1, 2021. It estimated the useful life to be 3 years with no salvage value, and the straight-line method of depreciation was usedOn January 1, 2022. Entity B decides that it will use the equipment for a total of 5 years. Compute the revised depreciation expense for 2022 and make the entry to record depreciation expense. Show work