House Builders of Canada decided to expand its facilities and upgrade some of its log preparation equipment. The following events occurred during the year:

$\backslash$table$[[$Date$,$Amount,Description of Expenditure$],[$Jan$.2,$$$72,400,$Purchased land adjacent to the company's existing property, to be used for the expansion.$],[6,1,100,$Paid legal fees and deed registration fees.$],[11,3,700,$Paid its workers to clear the land on their days off.$],[15,130,000,$Purchased equipment, which was delivered but not yet paid for.$],[17,1,000,$Purchased building permit for construction of the addition.$],[20,2,700,\backslash$table$[[$Constructed temporary fencing as required by the building permit to enclose the construction site. Upon$],[$completion of the addition to the building, the fencing was to be removed.$]]],[22,399,000,$Started construction of a new addition to the main building, which is estimated to cost $$399,000.],[25,3,100,$Received bill for delivery of the equipment that was received on January $15.],[$Feb$.1,,$Paid the amounts owing on the equipment and its delivery.$]]$ Feb $28$ Amount $10,400$ Paid architect's fees for designing the building addition and supervising its construction

May$9$ amount $385,000$ Paid full amount to the construction company upon completion of the building

May$11$ amount $800$ Paid cost to remove temporary fencing. May $14$ amount $2600$ Paid work crews to install the equipment $.$ May $24$ amount $1200$ Paid for party to celebrate the successful completion of the expansion. June$7$ amount $600$ Paid for setup and adjustment of the new equipment so it would be ready to use. June $10$ amount $600$ Paid for an ad in the local paper to advertise that the company was hiring

$($a$)$ Determine the costs that should be capitalized as assets by Home Builders of Canada in its land, buildings and equipment accounts