Fullerton Waste Management purchased land and a warehouse for $760,000. In addition to the purchase price. Fullerton made the following expenditures related to the acquisition: broker s commission, $46,000; title insurance, $11,000; miscellaneous closing costs, $14,000. An independent appraisal estimates the fair values of the land and warehouse at $731,000 and $129,000, respectively. Determine the amounts Fullerton should Capitalize as the cost of the land and the building