For each cost not used in determining the amount to be reported as the cost of the land, indicate the account to be debited.

Current Attempt in Progress On March 1, 2022, Boyd Company acquired real estate, on which it planned to construct a small office building, by paying $80,000 in cash. An old warehouse on the property was demolished at a cost of $8,200; the salvaged materials were sold for $1,700. Additional expenditures before construction began included $1,900 attorney's fee for work concerning the land purchase, $5,200 real estate broker's fee, $9,100 architect's fee, and $14,000 to put in driveways and a parking lot. (b) For each cost not used in determining the amount to be reported as the cost of the land, indicate the account to be debited. . T T? I. iii TIT l 1M 99 lo TT O Word(s)