cergo computers constructed a new training center in $2014,$ which you have been hired to manage.A review of tge accounting records shows the following expenditures debited to an asset account called training center; attorney fees, land acquisition $34,900$ cost of land $598,000$ architects fee building design $102,000$ building $1,020,000$ parking lot sidewalk $135,600$ elecrtrical wiring building $164,000$ landscaping $55,000$ cost of surveying land $9,200$ training equipment tables and chairs $136,400$ installation of training equipment $68,000$ cost of grading land $14,000$ cost of changes in building of soundproof rooms $59,200$ total balance $$2,396,300$ during the center's construction an employee of cergo worked full time overseeing the project. he spent two months on the purchase pf preparationof the site six months on the construction one month on land improvements and one month on equipment installation and training room furniture purchsed and setup. his salary of $64,000$ during this tn month period was charged to administrative expense. the training center was placed in operation on november $1.$ prepare a schedule with the following four column account headings; land $,$land improvements building, and equipment. place each of the following expenditures in the appropriate column. total the columns