On March 31, 2023, Capital investment Advisers paid $4,670,000 for land with two buildings on it. The plan was to demolish Bualding 1 and bulld 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 $1,498,560. A lighted parking lot near Bullding 2 had improvements (Land Improvements 1) valued at \$608,790. Without considering the buildings or improvements, the tract of land was estimated to have a value of \$2.575.650. Capital incurred the following additional costs: Required: 1. Allocate the costs incurred by Capital to the appropriate columns and total each column