On March 1, 2012, Enrique Company acquired real estate, onwhich it planned to construct a small office building, by paying $80,000 in cash. An old warehouse on the property was demolished ata cost of $8,200; the salvaged materials were sold for $1,700. Additional expenditures before construction began included $1,900 attorney's fee for work concerning the land purchase, $5,200 real estate broker's fee, $9,100 architect's fee, and $14,000 to put indriveways and a parking lot. a) Determine the amount to be prepared as the cost of the land. b) For each cost not used in part (a), indicate the account to be debited