From the given data, compute the proper balances for the Land, Building, and Land Improvements accounts of Secrest Investment Company.

Acquisition Cost of Long-Lived Asset The following items represent expenditures (or receipts) related to the construction of a new home office for Secrest Investment Company Cost of land site, which included an abandoned railroad spur Legal fees, including title search, relating to land purchase Cost of surveying land to confirm boundaries Cost of removing railroad tracks Payment of delinquent property taxes assumed by the purchaser Proceeds from sale of timber from walnut trees cut down to prepare site for construction Proceeds from sale of salvaged railroad track Grading to prepare land site for construction Cost of basement excavation (contracted separately) Architect's fees on new building Payment to building contractor-original contract price Cost of changes during construction to make building more energy efficient Cost of replacing windows broken by vandals Cost of paving driveway and parking lot Out-of-court settlement for mud slide onto adjacent property Special assessment for paving city sidewalks (paid to city) Cost of brick and wrought iron fence installed across front of property $175,000 4,300 1,100 6,500 6,000 (18,000) (3,500) 4,000 3,700 128,000 3,200,000 91,000 2,400 17,000 10,000 22,000 16,500