31 In 2021. Cullumber Company had the following transactions related to the purchase of a property. All transactions were for cash unless otherwise stated Jan. 12 Purchased real estate for a future plant site for $424,000, paying $104,000 cash and signing a note payable for the ba 16 Paid $9.400 for legal fees on the real estate purchase. Pald $80,000 to demolish the old building to make room for the new plant. Feb. 13 Received $10.400 for residual materials from the demolished building 28 Graded and filled the land in preparation for the construction for $9.400. Pald $40,000 in architect fees for the building plans. Paid the local municipality $16.400 for b or building permits. Pald excavation costs for the new building of $18,400. Sept. 26 The construction of the building was completed. The full cost was $744,000. Paid $149.000 cash and signed a mortgay Sept. 30 Purchased a one-year Insurance policy for the building. $5.400. Paved the parking lots, driveways, and sidewalks for $57.000 Installed a fence for $12.400, Mar. 14 31 Apr. 22 Oct. 20 Nov. 15 Determine the cost of the land, land improvements, and building that will appear on Cullumber's December 31, 2021. balance sheet Land Building $ Land improvements