Entity B purchased land to build a pharmacy. It incurred the following costs: Purchase price of land $34,000 Tear down existing building on land $15,000 Sale of salvage materials from tear down $5,000 Clear and fill the land $6,500 Construction costs for new pharmacy $500,000 Outdoor lighting $15,000 Paving parking lot $25,000 Landscaping $30,000 What is the amount that should be debited to the Land Improvements (not Land) account? Entity B purchased land to build a pharmacy. It incurred the following costs: Purchase price of land $34,000 Tear down existing building on land $15,000 Sale of salvage materials from tear down $5,000 Clear and fill the land $6,500 Construction costs for new pharmacy $500,000 Outdoor lighting $15,000 Paving parking lot $25,000 Landscaping $30,000 What is the amount that should be debited to the Land Improvements (not Land) account?