i dont need this answered i accidently posted the wrong question. can u answer this one instead. thx

Cornerstone Exercise 7-17 (Algorithmic) Cost of a Fixed Asset Borges Inc. recently purchased land to use for the construction of its new manufacturing facility and incurred the following costs: purchase price, $78,000; real estate commissions, $4,800; delinquent property taxes, $1,500; closing costs, $3,300; clearing and grading of the land, $8,100. Required: Determine the cost of the land. Cornerstone Exercise 7-18 (Algorithmic) Acquisition Cost Cox Company recently purchased a machine by paying $10,500 cash and signing a 6-month, 10% note for $10,000. In addition to the purchase price, Cox incurred the following costs related to the machine: freight charges, $800; interest charges, $500; special foundation for machine, $400; installation costs, $1,100. Required: Determine the cost of the machine