Coulsen Company acquires land for $56,000 cash. Additional costs are as follows: Removal of shed $300 Filling and grading $1,500 Salvage value of lumber of shed $120 Broker commission $1,130 Paving of parking lot $10,000 Closing costs $560 Coulsen will record the acquisition cost of the land as $56,000 $57,690. $59,610 $59,370