On January 1, 2020, Culver Corporation purchased for $580,000 a tract of land (site number 101) with a building. Culver paid a real estate broker's commission of $41,760, legal fees of $6,960, and title guarantee insurance of $20,880. The closing statement indicated that the land value was $580,000 and the building value was $116,000. Shortly after acquisition, the building was razed at a cost of $62,640 Culver entered into a $3,480,000 fixed-price contract with Slatkin Builders, Inc on March 1, 2020, for the construction of an office building on land site number 101 . The building was completed and occupied on September 30,2021 . Additional construction costs were incurred as follows. The building is estimated to have a 40 -year life from date of completion and will be depreciated using the 150% declining-balance method. To finance construction costs, Culver borrowed $3,480,000 on March 1. 2020. The loan is payable in 10 annual installments of $348,000 starting on March 1, 2021, plus interest at the rate of 10\%. Culver's weighted average amounts of accumulated building construction expenditures were as follows. For the period March 1 to December 31, 2020 $1,506,000 Prepare a schedule that discloses the individual costs making up the balance in the land account in respect of land site number 101 as of September 30,2021. Prepare a schedule that discloses the individual costs that should be capitalized in the office building account as of September 30 . 2021