On March 1, 2021, Beidon Corporation purchased land as a factory site for $78,000. An old building on the property was demolish and construction began on a new building that was completed on December 15, 2021. Costs incurred during this period are listed below: Salvaged materials resulting from the demolition or the old building were sold for $3,800 Required: Determine the amounts that Beldon should capitalze as the cost of the land and the new building Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Determine the amounts that Beldon should capitalize as the cost of the land. (Amounts to be deducted with a minus sign.) Determine the amounts that Beldon should capitalize as the cost of the land and the new building. Complete this question by entering your answers in the tabs below. Determine the amounts that Beldon should capitalize as the cost of the new building