During June 2014, Green Grocer Inc. decided to build a new warehouse and purchased land for $850,000. By the end of the month, $72,000 has been spent on excavation costs, $12,000 on paving, and $30,000 on architect-developed plans. Green Grocer Inc. also spent $400 to replace a tree on a neighbouring property that was damaged by the excavator. Determine the amounts to be allocated to the various accounts, using Construction in Progress for the new building costs.