for Lowrey Company Cost of land site, which included an old apartment building appraised at $75,000 Legal fees, indluding fee for title search Payment of apartment building mortgage and related interest due at time of sale Payment for delinquent property taxes assumed by the purchaser Cost of razing the apartment building Proceeds from sale of salvaged materials Finish attempt $167,000 2,300 9,400 4,200 19,000 (4,000) 2,100 320,000 to establish proper drainage flow on land site Architect's fees on new building Proceeds from sales of excess dirt (from basement excavation) to owner of adjoining property (dirt was used to fill in a 2,200) 7,000,000 1,600 20,000 27,000 11,200 9,500 10,000 low area on property) Payment to building contractor Payment of medical bills of employee accidentally injured while inspecting building construction Special assessment for paving city sidewalks (paid to city) Cost of paving driveway and parking lot Cost of installing lights in parking lot Premium for insurance on building during construction Cost of open house party to celebrate opening of new building Required From the given data, calculate the proper balances for the Land, Building, and Land Improvements accounts of Lowrey Company Land Building Land Improvements $