On February $1,2023,$ Sandhill Corp. purchased a parcel of land for $$323000$ as a factory site. An old building on the property was demolished, and construction began on a new building which was completed on November $1,2023.$ Costs incurred during this period are listed below:

Demolition of old building

$$19900$

Architect's fees

$34400$

Legal fees for title investigation and purchase contract

$4900$

Construction costs

$906000$

$($Salvaged materials resulting from demolition were sold for $$10400.)$

Sandhill should record the cost of the land and new building, respectively, at

Select answer from the options below

$$332500$ and $$945300.$

$$347800$ and $$930000.$

$$332500$ and $$940400.$

$$337400$ and $$940400.$