Item 1: Entity A purchased land to construct a car wash and incurred costs. Land purchase price $80,000 Accrued property taxes 2,200 Broker's fees 2,000 Title search and survey 3,000 Demolition of an old building on the land 6,500 Full payment to the contractor constructing the car wash 250,000 Signs for the car wash 3,500 Lighting 1,000 Annual insurance for the car wash 6,000 Proceeds from the salvage of the demolished building were $2,000. List the items and amounts that make up the Land account. Be sure to provide a total. Hint: some items are not applicable to land and apply to other types of long-lived assets such as land improvements and buildings.