Weyburn General Store, to construct a new office building for themselves, purchased a tract of land with an old unsuitable building on it$.$ They plan to remove the building and make the following transactions. Prepare a schedule showing the amounts to be recorded as Land, Building, Equipment, and Operating Expenses. $(10$ marks$)$

$\backslash$table$[[$Excavation for construction of basement,#REFI,$],[$Parking lot snow removal for building occupants,$$,1,368],[$Survey of the site for the new building,$$,4,599],[$Construction costs of new building,$$,1,417,776$