On March 1, 2022. Cheyenne Corp, acquired real estate, on which it planned to construct a small office building, by paying $83,500 in cash. An old warehouse on the property was demolished at a cost of $8,800, the salvaged materials were sold for $3,200. Additional expenditures before construction began included $1.850 attorney's fee for work concerning the land purchase $5.700 real estate broker's fee, 57.850 architect's fee, and $13,850 to put in driveways and a parking lot. (a) Determine the amount to be recorded as the cost of the land, Cost of land