i did part A i but need help on part B

In 2024 , Cullumber Company had the following transactions related to the purchase of a property. All transactions were for cash unless otherwise stated. Jan. 12 Purchased real estate for a future plant site for $402,000, paying $82,000 cash and signing a note payable for the balance. On the site, there was an old building. The fair values of the land and building were $392,000 and $32,000, respectively. The old building will be demolished and a new one built. 16 Paid $7,200 for legal fees on the real estate purchase. 31 Paid $25,000 to demolish the old building to make room for the new plant. Feb. 13 Received $8,200 for residual materials from the demolished building. 28 Graded and filled the land in preparation for the construction for $7,200. Mar. 14 Paid $34,500 in architect fees for the building plans. 31 Paid the local municipality $14,200 for building permits. Apr. 22 Paid excavation costs for the new building of $16,200. Sept. 26 The construction of the building was completed. The full cost was $722,000. Paid $127,000 cash and signed a mortgage payable for the balance. Sept. 30 Purchased a one-year insurance policy for the building, $3,200. Oct. 20 Paved the parking lots, driveways, and sidewalks for $35,000. Nov. 15 Installed a fence for $10,200. Record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Cash 34,500 Mar. 31 Building 14,200 Cash 14,200 Apr. 22 Building 16,200 Cash 16,200 \begin{tabular}{|ll|} \hline Sept. 26 \\ \hline \end{tabular} Building 722,000 Cash 127,000 Mortgage Payable 595,000 Sept. 30 Prepaid Insurance 3,200 Cash 3,200 Land Improvements 35,000 Cash 35,000 \begin{tabular}{|ll|} \hline Nov. 15 \\ \hline \end{tabular} Land Improvements 10,200 Cash Determine the cost of the land, land improvements, and building that will appear on Cullumber's December 31, 2024, balance sheet. Land $ Building $ Land Improvements \$