The Early Corp. is building a new building for its operations. Which of the following costs should be shown as part of the cost of the building on the balance sheet?

Amount paid for construction workers’ wages.

Amount paid for steel and building materials.

Amount paid as fines for violating safety regulations during the construction.

Amount paid for liability insurance during the construction period.

Amount paid for liability insurance after the construction was over.

Amount paid for interest on a construction loan, during the construction period.

Amount paid for interest on the construction loan, after the construction was over.