How to fix this acquisition problem on the cost of building for the construction cost debit? I'm confused.

Help on Acquisition of Long-Term Assets Tangible long-term assets are physical in nature and include Land, Land Improvements, Buildings, and Machinery and Equipment; the last three are often described as Plant Assets, Plant and Equipment,or Fixed Assets. Intangible long-term assets include Natural Resources. Patents. Copyrights, Leaseholds. Franchises, Goodwill. Trademarks and Trade Names. The emphasis on these exercises will be on tangible long-term assets. The cost of Land includes the total amount paid for the land plus real estate commissions, title insurance, accrued property taxes, legal fees, the costs of surveying, clearing, and landscaping,local government assessments, and the net cost of removing unwanted structures. The cost of Land Improvements includes the costs of parking lot surfaces, driveways, fences, and lighting systems. The cost of Buildings, when purchased, includes the cost of purchase, brokerage fees, taxes, title fees, and attorney fees, plus the costs of any necessary repairs or renovations. The cost of Buildings, when constructed, includes the cost of materials, labor design fees, building permits, and insurance during construction. Costs such as power, heat, and lighting used during construction are also included. The cost of Machinery and Equipment includes all costs necessary to purchase and prepare machinery or equipment for its intended use. These costs include the purchase price, transportation costs, insurance while in transit, assembling, installing, and testing. Instructions Help Selected Transactions Taken From Cash Ledger: Bulding materials. 246,000 Construction labor.. 103,000 Surfacing parking lot. 19,000 Furniture for new building. 16,000 Building permits... 9,000 Lighting fixtures for new building 19,000 Power used during construction.... 8,000 Insurance during construction.... 3,000 Q. . . Question: What is the amount of construction cost debited to the Building account? Enter the total construction cost. 266000 Verify Answer Next