empt in Progress Oriole Enterprises incurred several costs related to the acquisition of plant assets. Purchase price of land and dilapidated building $286000 Real estate broker's commission 18700 Demolition costs of dilapidated building 24200 Architect's fees and building permits 26400 Payments to contract for building construction 957000 Purchase of new furniture and equipment 81400 Actual interest costs during building construction 148500 Actual interest cost after completion of building construction 132000 Costs of walks, driveways, and parking lot 60500 At what amount should the land be recorded in Oriole's accounting records? $389400 $328900 O $304700 $310200