On January 1, 2024, the Biackstone Corporation purchased a tract of land (site number 1 ) with a building for $770,000. Additionally. Blackstone paid a real estate broker's commission of $53,000, legal fees of $9,500, and tite insurance of $26,500. The closing statement indicated that the land value was $585,000 and the bullding value was $185,000. Shortly after acquisition, the building was razed at a cost of $92000 Blackstone entered into a $4,700,000 fixed-price contract with Barnett Builders, Incorporated, on March 1,2024, for the construction of an office building on land site 11. The building was completed and occupied on September 30,2025 . Additional construction costs were incurred as follows: Plans, specifications, and bluepeints Architects" fees for design and superviston \$ 29 , 0000 To finance the construction cost, Blackstone borrowed $4,700.000 on March 1,2024 . The loan is payable in 10 annual installments of $470.000 plus interest at the rate of 12%. Blackstone's average amounts of accumulated expenditures were as follows: For the period March i to Deceeber 31,2024 for the period Jasiary it to Septentier 30,20251,3,076,000 Required: 1. Prepare a schedule that discloses the individual costs making up the balance in the land account in respect of land site it as of September 30,2025 2. Preppre a schedule that discloses the individual costs that should be capitakized in the office buliding account as of September 30 . Complete this question by entering your answers in the tabs below. Drepare a schedule that discloses the individual costs making up the balance in the land account in respect of land site 11 as of September 30,2025 . Prepare a schedule that discioses the individual costs that should be capitalized in the office building account as of September 30,2025 Note: Do not round intermediate calculations