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On January 1, 2024, the Blackstone Corporation purchased a tract of land (site number 11) with a building for $790,000. Additionally, Blackstone paid a real estate broker's commission of $55,000, legal fees of $5,500, and title insurance of $27,500. The closing statement indicated that the land value was $595,000 and the building value was $195,000. Shortly after acquisition, the building wa: razed at a cost of $94,000. Blackstone entered into a $4,900,000 fixed-price contract with Barnett Builders, Incorporated, on March 1, 2024, for the construction of an office building on land site 11. The building was completed and occupied on September 30, 2025. Additional construction costs were incurred as follows: To finance the construction cost, Blackstone borrowed $4,900,000 on March 1,2024. The loan is payable in 10 annual installments of $490,000 plus interest at the rate of 12%. Blackstone's average amounts of accumulated expenditures were as follows: Required: 1. Prepare a schedule that discloses the individual costs making up the balance in the land account in respect of land site 11 as of September 30, 2025. 2. Prepare a schedule that discloses the individual costs that should be capitalized in the office building account as of September 30. 2025