Given the data below answer the question.

800 May 9 400,000 11 Paid full amount to the construction company upon completion of the building. Paid cost to remove temporary fencing. 14 14 2,300 Paid work crews to install the equipment. 24 1,100 Paid for party to celebrate the successful completion of the expansion. June 7 600 10 600 Paid for set-up and adjustment of the new equipment so it would be ready to use. Paid for an ad in the local paper to advertise that the company was hiring. (a) Determine the costs that should be capitalized as assets by Home Builders of Canada in its land, buildings, and equipment accounts. Date Cost capitalized as assets Land Jan. 21 Jan. 6 Jan. 11 Building $ Equipment