Land is purchased for $400,000. Back taxes paid by the purchaser were $6,900; total costs to demolish an existing building were $13,000 and the cost to clear the land was $18,000. The cost of paving the parking lot was $7,200. The cost of land is ________ and the cost of land improvements is ________. $419900; $25200 $437900; $7200 $445100; $0 $438200; $6900