25. Ander Corporation purchased a roup of sand paid of 130.000 The assets and the current market ve me Tquipment Huilding 555 10,00 35,000 was paid in cash (show your calculations) (7 points) Prepare the journal entry to record the purchase of the lump sumasaiets wmning the purchase 26. Identify each of the following expenditures as chargeable to (A) Land, (B) Land Improvements, (C) Buildings. (D) Machinery and Equipment, or (E) other account. (6 points) Cost of paving parking area for employees and customers. Insurance during construction of building. Fee paid for installation of equipment. Special foundation for new equipment acquired. Cost of removing building to prepare plant site Commission on real estate purchase