New Office Equipment 1. List price: $39,800; terms: 2/10,n/30; paid within the discount period. 2. Transportation-in: $860. 3. Installation: $590. 4. Cost to repair damage during unloading: $614. 5. Routine maintenance cost after eight months: $160. Basket Purchase of Copier, Computer, and Scanner for $53,500 with Fair Market Values 1. Copier, $28,380. 2. Computer, $12,255. 3. Scanner, $23,865. Land for New Warehouse with an Old Building Torn Down 1. Purchase price, $84,700. 2. Demolition of building, $5,140. 3. Lumber sold from old building, $2,560. 4. Grading in preparation for new building, $6,600. 5. Construction of new building, $215,000. Required In each of these cases, determine the amount of cost to be capitalized in the asset accounts. New Office Equipment 1. List price: $39,800; terms: 2/10,n/30; paid within the discount period. 2. Transportation-in: $860. 3. Installation: $590. 4. Cost to repair damage during unloading: $614. 5. Routine maintenance cost after eight months: $160. Basket Purchase of Copier, Computer, and Scanner for $53,500 with Fair Market Values 1. Copier, $28,380. 2. Computer, $12,255. 3. Scanner, $23,865. Land for New Warehouse with an Old Building Torn Down 1. Purchase price, $84,700. 2. Demolition of building, $5,140. 3. Lumber sold from old building, $2,560. 4. Grading in preparation for new building, $6,600. 5. Construction of new building, $215,000