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Estrada Company purchased a plot of land for $700,000. They spent $42,000 on real estate broker's fees, $4,100 in attorney's fees related to the closing of the land and had to pay $12,200 in accrued taxes on the property. There was an old building on the property that had to be demolished at a cost of $900. Estrada was able to sell the scrap wood and metal for $450. Additionally, they paid $13,200 to renovate the existing building on the property and $3,200 to excavate some of the land to make it ready for a new building that they planned to use as a showroom. They paid $4,200 in architect fees or plans related to the new building and spent $10,000 to put in roads and a parking lot on the new property. Additionally, they spent $15,000 installing trees and other landscaping on the property. Estrada ordered some equipment for their operations. The equipment cost $70,000. It cost another $5,000 in customs and duties to bring it from Europe and $800 to have it delivered to the building. Once it arrived, Estrada found out that the area where the equipment was to go was too small and had to be reconfigured to accommodate the equipment. The cost of construction to rearrange the space was $1,800. The cost of installing the equipment was $600. Four days after the equipment was put into use, it broke down and had to be repaired at a cost of $2,100. Six months later, Estrada had a service person come out to inspect the equipment and perform maintenance on it. a. How should Estrada account for each of these costs? Your options are: "Land", "Land Improvements", "Buildings" "Equipment" or "Expense in period incurred." Purchase price of land - Real estate broker fees - Attorney fees - Accrued Taxes - Cost to demolish old building - Sale of scrap metal/wood - Cost to renovate old building - Cost to excavate land - Architect fees - Cost to pave roads and parking lot - Landscaping - Cost of Equipment - Customs/ Duties - Delivery of equipment - Cost to reconfigure the space - Cost to install equipment - Cost to repair equipment - Cost of inspection and maintenance - b. Which cost (Land, Land Improvements, Building or Equipment) is never depreciated? Why