Chr McArthur, Inc. plans to develop a shopping center. In the first quarter, the following amounts were spent Acquisition of land Surveys and legal fees $16,000 800 Land clearing 300 po Fencing Install lighting and signage What amount should be recorded as the land improvements cost? 2,000 17,060 Zo OA. $1,100 P OB. $2,300 OC. $19.060 OD. $3,100 Next