Fullerton Waste Management purchased land and a warehouse for $800,000. In addition to the purchase price, Fullerton made the following expenditures related to the acquisition: broker's commission, $50,000; title insurance, $13,000; miscellaneous closing costs, $16,000. Assume that Fullerton decides to use the warehouse rather than demolish it. An independent appraisal estimates the fair values of the land and warehouse at $675,000 and $225,000, respectively. Determine the amounts Fullerton should capitalize as the cost of the land and the building. If the capitalized cost should be zero, leave the space blank. Capitalized cost of land Capitalized cost of building