ale bow any costs not debited to these accounts should be recorded. Architect's fees $ 520 3,170 87,000 Removal of old building Less: Salvage $20,000 5,500 an incurred the following expenditures related to Land, to Buildings, and to Machinery and Equipment. EMAS (L01, 2) (Treatment of Various Costs) Ben Sisko Supply Company, a newly formed corpora Abstract company's fee for title search Cash paid for land and dilapidated building thereon Interest on short-term loans during construction Determine the amounts that should be debited to Land, to Buildings, and to Machinery and Equipment Assume the benefits of capitalizing interest during construction exceed the cost of implementation. Indi- Excavation before construction for basement Machinery purchased (subject to 2% cash discount, which was not taken) Freight on machinery purchased Storage charges on machinery, necessitated by noncompletion of building when machinery was delivered New building constructed (building construction took 6 months from date of purchase of land and old building) Assessment by city for drainage project Hauling charges for delivery of machinery from storage to new building Installation of machinery Trees, shrubs, and other landscaping after completion of building (permanent in nature) 14,500 7.400 19,000 55,000 1,340 2,180 485.000 1,600 620 2,000 5,400 Instructions nitions for selected companies