On April 23, 2014, Starlight Department Stores, Inc., acquired a 75-acre tract of land by paying $25,000,000 in cash and by issuing a six-month note payable for $5,000,000 and 1,000,000 shares of its common stock. On April 23, 2014, Starlight’s common stock was selling for $80.00
a share and had a $2.50 par value. The land had two existing buildings, one that Starlight intended to renovate and use as a warehouse, and another that Starlight intended to demolish to make way for the construction of a new department store. At the time of the purchase, the assessed values for property tax purposes of the land and the building to be renovated were $105,000,000 and $20,000,000, respectively. To complete the purchase, Starlight incurred legal fees of $25,000. The cost of demolishing the unneeded building was $50,000. Starlight paid $250,000 to have the land graded so that the new store could be built. Starlight paid a total of $100,000,000 to have the new department store built and another $25,000,000 to renovate the old building. To fund the work on the renovation and the new store, Starlight obtained a loan from Gotham City Bank. During the construction period, Starlight incurred avoidable interest of $2,000,000 related to the warehouse renovation and $8,000,000 related to the new department store building. Because parking would be needed for both the new department store and the warehouse, Starlight had a portion of the land covered with asphalt at a cost of $450,000. Starlight also paid $200,000 to install lighting for the parking lots and $75,000 to install decorative fencing and a parking access gate. During 2014, Starlight paid $150,000 to new employees who will work at the new department store. The payments were made while the employees were being trained. All work was completed by December 31, 2014, and the new store and warehouse were placed in service on January 1, 2015.

Required:
Determine what costs should be assigned to the (1) land, (2) warehouse, (3) department store, and (4) land improvements asset accounts.