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Miller Machinery recently made some improvements to their facility. They installed a fence for $20,400, added security lighting for $6,300, and hired Baxter Landscaping to

Miller Machinery recently made some improvements to their facility. They installed a fence for $20,400, added security lighting for $6,300, and hired Baxter Landscaping to maintain the lawn for 4 years at a cost of $2000 annually. What is the correct cost to be included in the Land Improvements account?

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