please answer both questions

XYZ company spent the following costs associated with the purchase of a piece of land. XYZ company plans to rebuild offices on this piece of land, Sale price of the land $400,000 Sale of salvaged parts already on land $20,000 Demolition of the old building $30,000 Ground breaking ceremony (food and supplies) $1,500 Land preparation and leveling $7,500 How much should be recorded as the cost of the land? Select one or more: a. 5417,500 b. $437,500 c. $419,000 d. $439,000 XYZ company purchased equipment with cash of $8,000. The tair value of the equipment on the date of the purchase was $10,000. The company paid $600 shipping, $500 installation fees, and paid $300 annual insurance of the equipment. How much should be recorded as the value of the purchased equipment? Select one or more a $10,000 b. $9.100 c. $8,000 d. $9.400 Advertising costs increase the value of the trademark and are recorded to the intangible asset account