On March $31,2023,$ Capital Investment Advisers paid $$4,610,000$ for land with two buildings on it$.$ The plan was to demolish Building $1$ and build a new store $($Building $3)$ in its place. Building $2$ was to be used as a company office and was appraised at a value of $$1,028,940.$ A lighted parking lot near Building $2$ had improvements $($Land Improvements $1)$ valued at $$608,010.$ Without considering the buildings or improvements, the tract of land was estimated to have a value of $$3,040,050.$ Capital incurred the following additional costs:

$$

$$Cost to demolish Building $1$$$715,160$Cost of additional landscaping$274,020$Cost to construct new building $($Building $3)2,480,000$Cost of new land improvements near Building $2($Land Improvements $2)255,400$

Required:

$1.$ Allocate the costs incurred by Capital to the appropriate columns and total each column.