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Marin Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase

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Marin Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $74,000; broker's fees, $6,300; title search and other fees, $4,700; demolition of an old building on the property, $5,600; grading, $1,100; digging foundation for the road, $3,400; laying and paving driveway, $31,000; lighting $8,100; signs, $1,500. List the items and amounts that should be included in the Land account

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