Ace Cosmetics 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, $$55,000$; broker's fees, $$6,000$; title search and other fees, $$5,000$; demolition

of an old building on the property, $$5,700$; grading, $$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.

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