On March 1, 2022, Oriole Company acquired real estate, on which it planned to construct a small office building, by paying $93,000 in cash. An old warehouse on the property was demolished at a cost of $8,900; the salvaged materials were sold for $2,200. Additional expenditures before construction began included $2,700 attorney's fee for work concerning the land purchase, $7,000 real estate broker's fee, $11,100 architect's fee, and $17,000 to put in driveways and a parking lot.

a)Determine the amount to be reported as the cost of the land.

B)For each cost not used in previous part, indicate the account to be debited.