On January 1,2025, Bramble Corporation purchased for $640,000 a tract of land (site number 101) with a building. Bramble paid a real estate broker's commission of $46,080, legal fees of $7,680, and title guarantee insurance of $23,040. The closing statement indicated that the land value was $640,000 and the building value was $128,000. Shortly after acquisition, the building was razed at a cost of $69,120. Bramble entered into a $3,840,000 fixed-price contract with Slatkin Builders, Inc. on March 1,2025, for the construction of an office building on land site number 101 . The building was completed and occupied on September 30,2026. 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, Bramble borrowed $3,840,000 on March 1,2025. The loan is payable in 10 annual installments of $384,000 starting on March 1, 2026, plus interest at the rate of 10%. Bramble'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, 2026. Prepare a schedule that discloses the individual costs that should be capitalized in the office building account as of September 30 , 2026