I understand the concepts behind this but am not getting the correct answer. The answers are B,D respectively

Pierce Co. purchased land as a factory site for $500,000. Pierce paid $20,000 to tear down two buildings on the land. Salvage was sold for $2,700. Legal fees of $1,740 were paid for title investigation and making the purchase. Architect's fees were $20,600. Title insurance cost $1,200, and liability insurance during construction cost $1,300. Excavation cost $5,220. The contractor was paid $1,200,000. An assessment made by the city for pavement was $3,200 Interest costs during construction were $85,000 The cost of the land that should be recorded by Pierce Co. is A) S520,240 B) $523,440 C) $524,940 D) S528,140 The cost of the building that should be recorded by Pierce Co. is A) S1,306,900 B) $1,307,420 C) $1,311,600 D) S1,312,120