On March $12023,$ Pharoah Winery Ltd$.$ purchased a five$-$hectare commercial vineyard for $$1,049,170.$ The total purchase price was based on appraised market values of the building, grapevines, and equipment $,$ and $$209,570,$ respectively$).$ Pharoah Winery incurred the following cash expenditures between March $1$ and June $30,$ the date of Pharoah Winery's first harvest from the grapevines:

$\backslash$table$[[$Major repairs to sprayer equipment,$$27,820$