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Cullumber Cosmetics Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows:

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Cullumber Cosmetics Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $58,800; broker's fees, $5,240; title search and other fees, $4,240; demolition of an old building on the property, $4,940; grading, $1,040; digging foundation for the road, $2,840; laying and paving driveway, \$28,800; lighting $7,640; signs, $1,640. List the items and amounts that should be included in the Land account

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