on march 1,2027 grouper company acquired real estate on which it planned to construct a small office building, by paying 87000 in cash. an old warehouse on the property was demolished at a cost of 11000 the salvaged materials were sold for 1900. additional expenditures before construction began included 1600 attorneys fee for work concerning the land purchase. 4700 real estate broker fees 7100 architects fee and 14200 to put in driveways and a parking lot