On March 1, 2022 Oriole Company acquired real estate, on which it planned to construct a small office building by paying $77,000 in cash. An old warehouse on the property was demolished at a cost of $7.600; the salvaged materials were sold for 51.580. Additional expenditures before construction began included $1,080 attorney's fee for work concerning the land purchase. $4,200 real estate broker's fee: $8.580 architect's fee, and $13.400 to put in driveways and a parking lot. (a) Determine the amount to be reported as the cost of the land. Cost oftands