On March $31,2023,$ Capital Investment Advisers paid $$4,500,000$ for land with two buildings on it$.$ The plan was to demolish Building $1$

and build a new store $($Building $3)$ in its place. Building $2$ was to be used as a company office and was appraised at a value of

$$1,119,840.$ A lighted parking lot near Building $2$ had improvements $($Land Improvements $1)$ valued at $$653,240.$ Without considering the

buildings or improvements, the tract of land was estimated to have a value of $$2,892,920.$ Capital incurred the following additional

costs:

Required:

Allocate the costs incurred by Capital to the appropriate columns and total each column.