3. Indicate where the following items would be shown on a statement of financial position. a. A lien that was attached to the land when purchased. b. Landscaping costs to ready land for use. c. Attorney's fees and recording fees related to purchasing land. d. Variable overhead related to construction of machinery. e. A parking lot servicing employees in the building. f. Cost of temporary building for workers during construction of building. g. Interest expense on bonds payable incurred during construction of a building. h. Assessments for sidewalks that are maintained by the city. i. The cost of demolishing an old building that was on the land when purchased