Coronado Industriespurchased land as a factory site for $1350000.Coronadopaid $116000to tear down two buildings on the land. Salvage was sold for $8300. Legal fees of $5160were paid for title investigation and making the purchase. Architect's fees were $46600. Title insurance cost $3500, and liability insurance during construction cost $3800. Excavation cost $15500. The contractor was paid $4400000. An assessment made by the city for pavement was $9900. Interest costs during construction were $260000.

The cost of the land that should be recorded byCoronado Industriesis