Jugging IT company made the following expenditures in connection with the construction of it's new circus facility:

Architect's fee	13,000
Cash paid for land and old building	135,000
Removal of old building	24,000
Money received from salvage of demolished building	-11,000
Legal fees for title research	900
Excavation for construction f\f basement	3,500
Machinery purchased	76,000
Store charges on machinery because building was not ready when machinery was delivered	100
Freight on machinery purchased	2,000
Hauling chargers to delivery machinery from storage to new building	1,100
Construction cost of new building	652, 000
Landscaping	10,500
Installation of machinery	7,500

Prepare a schedule showing the amounts to be recorded as land, building, and machinery equipment and expenses. Treat all of the items as being recorded in a single journal entry and paid for by cash. Use the capital asset working paper to show your calculations and present the journal entry.