Mia Ltd purchased land adjacent to its plant to improve access for trucks making deliveries. The following expenditures were incurred: Purchase price $60,000 Solicitor's fee 2,600 Removal of an old building on 5,000 the property Grading 1,500 Digging foundation for the 3,500 road Paving driveway 30,000 Lighting 4.000 Signs 800 Required: Prepare general journal entries to record the above expenditures assuming that Mia Ltd incurred the above expenditures on the same date June 1, 2021