On March 1, 2022, Blossom Company acquired real estate, on which it planned to construct a small office building, by paying $94.000 in cash. An old warehouse on the property was demolished at a cost of $9.700; the salvaged materials were sold for $4,200. Additional expenditures before construction began included $1,600 attorney's fee for work concerning the land purchase, $7,000 real estate broker's fee, $10,000 architect's fee, and $19,500 to put in driveways and a parking lot. Determine the amount to be reported as the cost of the land. Cost of the land $ For each cost not used in previous part, indicate the account to be debited. Account to be debited $ $