a. Purchase price of four acres of land $200,000 b. Additional dirt and earthmoving $8,100
c. Fence around the boundary of the property $17,600
d. Attorney fee for title search on the land $1,000
e. Unpaid property taxes on the land to be paid by Gegax $5,900
f. Company sighns at the front of the property $4,400
g. Building permit for the building $500
h. Architect's fee for the design of the building $22,500
i. Labor to construct the building $709,000
j. Materials used to construct the building $224,000
k. Landscaping $6,400
l. Parking lot and concrete walks $29,700
m. Lights for the parking lot and walksways $10,300
n. Salary of construction supervisor(85% to building;15% to parking lot and concrete walks) $40,000
o. Furniture for the building $107,100
p. Transportation and installation of furniture $2,100

Gegax depreciates buildings over 40 years, land improvements over 20 years, and furniture over 8years, all on a straight-line basis with zero residual value.

Requirements:

All construction was complete and assets were placed in service on May 1. Record partial-year depreciation for the year ended December 31. Round to the nearest dollar.