On March 1, 2022, Blossom Corporation acquired real estate, on which it planned to construct a small office building, by paying $81,600 in cash. An old warehouse on the property was demolished at a cost of $8,320. Additional expenditures before construction began included a $1,530 legal fee for work concerning the land purchase, a $9,260 architect's fee, and $14,280 to put in driveways and a parking lot