List price: $$44,300$; terms: $\frac{2}{10},\frac{n}{30}$; paid within the discount period.

Transportation$-$in: $$800.$

Installation: $$540.$

Cost to repair damage during unloading: $$549.$

Routine maintenance cost after eight months: $$140.$

Basket Purchase of Copier, Computer, and Scanner for $$47,200$ with Fair Market Values

Copier, $$23,898.$

Computer, $$6,259.$

Scanner, $$26,743.$

Land for New Warehouse with an Old Building Torn Down

Purchase price, $$81,800$

Demolition of building, $$5,380.$

Lumber sold from old building, $$1,090.$

Grading in preparation for new building, $$7,600.$

Construction of new building, $$208,000.$

Required

In each of these cases, determine the amount of cost to be capitalized in the asset accounts.

$\backslash$table$[[$Asset$,$Allocated Costs,,Total$],[$Office equipment,$44,754,,],[$Basket purchase:$],[$Copier$],[\backslash$table$[[$Computer$],[$Scanner$]]],[\backslash$table$[[$Scanner$],[$Total cost ta henitalized$]]],[$Total cost to be capitalized,,$$,25,204],[\backslash$table$[[$Land and building$],[$Cost of land$]]],[$Cost of land$],[\backslash$table$[[$Construction costs$]]],[$Thtal rnct tn he ranitalized,,$8,]]$