On January 1, 2020, Martinez Corporation purchased for $750,000 a tract of land (site number 101) with a building. Martinez paid a real estate broker's commission of $54,000, legal fees of $9,000, and title guarantee insurance of $27,000. The closing statement indicated that the land value was $750,000 and the building value was $150,000. Shortly after acquisition, the building was razed at a cost of $81,000. Martinez entered into a $4,500,000 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, Martinez borrowed $4,500,000 on March 1,2020 . The loan is payable in 10 annual installments of $450,000 starting on March 1, 2021, plus interest at the rate of 10%. Martinez's weighted-average amounts of accumulated building construction expenditures were as follows. 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