Eagle Country Club has acquired a lot to construct a clubhouse. Eagle had the following costs related to the construction: Architects' fees Construction labor Engineers' fees Fences around building Grading and leveling Insurance costs incurred during construction Interest on money borrowed for construction Land $45,000 80,000 15,000 9,000 10,000 7,000 5,000 73,000 237,000 6,000 6,000 Building materials Sales taxes Trees and shrubs Determine the cost of the Club House to be reported on the balance sheet