Please help with my accounting question, and please explain. Thanks

Exercise 5.20 Harrier Ltd began operations on 1 July 2016. During the following year, the company acquired a tract of land, demolished the building on the land and built a new factory. Equipment was acquired for the factory and, in March 2017, the factory was ready. A gala opening was held on 18 March, with the local parliamentarian opening the factory. The first items were ready for sale on 25 March. During this period, the following inflows and outflows occurred. (a) While searching for a suitable block of land, Harrier Ltd placed an option to buy with three real estate agents at a cost of $50 each. One of these blocks of land was later acquired. (b) Payment of option fees $ 150 (c) Receipt of loan from bank 350,000 (d) Payment to settlement agent for title search, stamp duties and settlement fees 0,000 (e) Payment of arrears in rates on building on land 4,000 (f) Payment for land 85,000 (9) Payment for demolition of current building on land 11,000 (h) Proceeds from sale of material from old building 4,500 (i) Payment to architect 21,000 (j) Payment to council for approval of building construction 11,000 (k) Payment for safety fence around construction site 2,800 (I) Payment to construction contractor for factory building 210,000 (m) Payment for external driveways, parking bays and safety lighting 51,000 (n) Payment of interest on loan 38,000 (0) Payment for safety inspection on building 2,500 (p) Payment for equipment 61,000 (q) Payment of freight and insurance costs on delivery of equipment 4,900 (r) Payment of installation costs on equipment 10,500 (5) Payment for safety fence surrounding equipment 10,000 (t) Payment for removal of safety fence 1,000 (u) Payment for new fence surrounding the factory 7,000 (v) Payment for advertisements in the local paper about the forthcoming factory and its benets to the local community 400 (w) Payment for opening ceremony 5,000 (x) Payments to adjust equipment to more efficient operating levels subsequent to initial operation 2,900 Required Using the information provided, determine what assets Harrier Ltd should recognise and the amounts at which they would be recorded. (Round your answers to the nearest whole number. Use parentheses or minus signs to indicate a loss or subtraction.)