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Pina Colada Corp. purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows:

Pina Colada Corp. purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $56,400; broker's fees, $6,440; title search and other fees, $5,440; demolition of an old building on the property, $6,120; grading, $1,600; digging foundation for the road, $3,350; laying and paving driveway, $27,200 lighting $7,550; signs, $1,680. List the items and amounts that should be included in the Land account. $ $

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