On March 2025, Supply Company acquired real estate on which it planned to construct a small office buildingby paying 94,500 cash An old warehouse on the property was demolished at a cost of $15,200; the salvaged materials were sold for 4,400 Additional expenditures before construction began included $3,800 attorney's fee for work concerning the land purchase7.800 real estate broker's 11,400 architect's feeand $27,000 to put in driveways and a parking