House Builders of Canada decided to expand its facilities and upgrade some of its log preparation equipment. The following events occurred during the year: Purchased land adjacent to the company's existing property, to be used for the expansion. Paid legal fees and deed registration fees. Date Amount Description of Expenditure Jan. 2 $79,200 6 1,300. 11 3,800 15 109,000 17 1,000 20 2,700 375,000 22 25 3,400 Feb. 1 28 May 9 10,200 400,000 Paid its workers to clear the land on their days off. Purchased equipment, which was delivered but not yet paid for. Purchased building permit for construction of the addition. Constructed temporary fencing as required by the building permit to enclose the construction site. Upon completion of the addition to the building, the fencing was to be removed. Started construction of a new addition to the main building, which is estimated to cost $375,000. Received bill for delivery of the equipment that was received on January 15. Paid the amounts owing on the equipment and its delivery. Paid architect's fees for designing the building addition and supervising its construction. Paid full amount to the construction company upon completion of the building.