Cala Manufacturing purchases land for $393,000 as part of its plans to build a new plant. The company pays $29,600 to tear down an old building on the lot and $43,756 to fill and level the lot. It also pays construction costs $1,701,600 for the new building and $107,410 for lighting and paving a parking area. Prepare a single journal entry to record these costs incurred by Cala, all of which are paid in cash. Record the total costs of the plant assets.

Rodriguez Company pays $405,405 for real estate with land, land improvements, and a building. Land is appraised at $193,500; land improvements are appraised at $64,500; and a building is appraised at $172,000. Required: 1. Allocate the total cost among the three assets. 2. Prepare the journal entry to record the purchase.

Rizio Co. purchases a machine for $9,700, terms 1/10, n/60, FOB shipping point. Rizio paid within the discount period and took the $97 discount. Transportation costs of $219 were paid by Rizio. The machine required mounting and power connections costing $671. Another $316 is paid to assemble the machine and $40 of materials are used to get it into operation. During installation, the machine was damaged and $345 worth of repairs were made. Complete the below table to calculate the cost recorded for this machine.

Kegler Bowling buys scorekeeping equipment with an invoice cost of $200,000. The electrical work required for the installation costs $21,000. Additional costs are $4,200 for delivery and $14,410 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,940. What is the total recorded cost of the scorekeeping equipment?