costs in the company's accounting records? Land $75,000; Land Improvements, $30,800; Building, $46,200. Land $77,500; Land Improvements; $31,000; Building; $46,500. Land $75,000; Land Improvements, $30,000; Building, $45,000. Land $82,750; Land Improvements, $33,100; Building, $49,650. Land $80,250; Land Improvements, $32,100; Building, $48,150