On January 1, 2019 Stuff Inc. acquired land with a very old building on it to build a new plant. They made a $25,000 down payment and signed a non-interest bearing note for $300,000 that is due with 2 instalment payments of $150,000 each at the end of the next 2 years. An interest rate of 10% is implicit in the purchase price. On January 1, 2019 they paid their lawyer $1,300 to perform a title search on the property. On January 15, 2019 they paid a local demolition crew $12,000 to demolish the existing building. Stuff Inc. was able to recover $5,800 from materials salvaged. They began construction on February 1, 2019 and construction was completed by August 1, 2019. They had everything ready to start operations on August 1, 2019. On March 1, 2019 Machinery was purchased for $95,000 to manufacture "stuff". The Machinery was purchased with discount terms 2/10 n 30. There was an additional delivery fee of $500. On January 20, the Municipality paid Stuff Inc. a grant of $25,000 to help with the construction. The company also paid for the following additional expenditures during the year: Landscaping, trees and shrubs (assume permanent in nature) Storage costs (due to construction not completed as scheduled) Machinery assembly and installation (on July 31) 18,750 3,700 3,600 Building construction costs 515,000 Interest costs for 2019 fiscal year covering period February 1 to Dec 31 (construction loan signed on February 1, 2019) 10,620 Insurance coverage for the building relating to a 18-month period (Insurance coverage started and paid for on February 1, 2019) 4,880 Architects fees to help with the design of the building 5,950 Required: 1. Prepare a spreadsheet with following columns. Assume company follows IFRS. BUILDING MACHINE OTHER DESCRIPTION LAND Determine the amounts that should be included in the Land, Building, and Machinery accounts. If the cost does not fall under one of these accounts, indicate the account it