Diablo Enterprises, a newly formed business, incurred the following expenditures related to Land, Buildings, and Equipment: Attorney fee for title search: $ 1,650 Architect's fees: $44,830 Assessment by city for roads: $11,745 Cash paid for land and barn thereon: $592,000 Excavation before construction to prepare land for building: $23,640 Equipment purchased: $90,000 Freight on equipment purchased: $635 Hauling charges for delivery of equipment from storage to new building: $300 Installation of equipment: $2,200 Interest on long-term loans during construction: $37,925 New building constructed (building construction took 6 months from date of purchase of land and barn): $1,432,625 Removal of barn: $7,260 Salvage sale of old heart redwood from barn: $2,850 Storage charges on equipment because delivery was made early: $240 Trees, shrubs, and other landscaping after completion of building (these items are considered permanent in nature): $33,225 Required Prepare a summary schedule listing the amounts that should be debited to Land, Land Improvements, Buildings, and Equipment. Assume the benefits of capitalizing interest during construction exceed the cost of implementation. Indicate how any costs not debited to these accounts should be recorded