Diablo Enterprises, a newly formed business, incurred the following expenditures related to Land, Buildings, and Equipment: Attorney fee for title search: $ 1,650 Architects fees: $44,830 Assessment by city for roads: $11,745 Cash paid for land and barn thereon: $602,000 Excavation and clearing land before construction of building: $20,640 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): $1,820,625 Removal of old barn: $6,280 Salvage sale of old redwood from barn: $1,310 Storage charges on equipment because delivery was made to early: $105 Trees, shrubs, and other landscaping after completion of building (these items are considered permanent in nature): $29,125 Required 1. Prepareasummaryschedulelistingtheamountsthatshouldbedebitedto Land, Land Improvements, Buildings, and Equipment. Assume the benefits of capitalizing interest during construction exceed the cost of implementation. 2. Indicatehowanycostsnotdebitedtotheaboveaccountsshouldbe recorded