Case A Starling Ltd. bought a building for $1,850,000. Before using the building, the following expenditures were made:

Repair and renovation of building	$	186,000
Construction of new paved driveway		34,900
Upgraded landscaping		4,700
Wiring		17,900
Deposits with utilities for connections		2,750
Sign for front and back of building, attached to roof		14,850
Installation of fence around property		14,150

Case B Lark Company purchased a $35,000 tract of land for a new manufacturing facility. Lark demolished an old building on the property and sold the materials it salvaged from the demolition. Lark incurred additional costs and realized salvage proceeds as follows:

Demolition of old building	$	33,000
Routine maintenance (mowing) done on purchase		2,750
Proceeds from sale of salvaged materials		16,000
Legal fees		10,000
Title guarantee insurance		6,350

Required: 1. What balance would Starling report in the building account?

2. What balance should Lark report in the land account? What balance should Starling report in the Land improvements account?