3. DeLong Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, 73,000; broker's fees, 6,000; title search and other fees, 5,000; grading 1,200; digging foundation for the road, 3,000; laying and paving driveway, 25,000; lighting 7,500; signs, 1,500. List the items and amounts that should be included in the Land account. (2.5 Mark)