A. Charlie company sold some merchandise on November 7, 2020. The sales invoice included the following information: merchandise price, $16000; transportation cost, $440; terms 5/12, n/30, FOB Destination (the appropriate party made a cash payment for the transportation on the date of the initial transaction). Assuming that a credit for merchandise returned of $500 is granted prior to payment and that the payment was received on November 18, 2020, what is the amount of discount (if any) granted (write 0 in the answer if no discount is awarded)?

B. Charlie Company also acquired an adjacent plot to construct a new warehouse paying $392000 in cash. Attorney's fees paid were $1400, previous property taxes assumed were $12000. The company also paid $50,000 architect's fees for the construction of the new warehouse. Determine the cost of the land to be reported on the balance Sheet. (Just write the cost)