Please pay close attention to this question, this is the third time I've had to post this because Chegg keeps giving me different answers. Thank you So much!

1. Shay Company made several purchases of long-term assets in 2014. The details of each purchase are presented here New Office Equipment 1.List price: $42,900; terms: 1/10, n/30; paid within the discount period 2. Transportation-in: $780 3. Installation: $410 4. Cost to repair damage during unloading: $419 5. Routine maintenance cost after eight months: $150 Basket Purchase of Office Furniture, Copier, Computers, and Laser Printers for $46,600 with Fair Market Values 1. Office furniture, $20,196 2. Copier, $10,659 3. Computers and printers, $25,245 Land for New Headquarters with Old Barn Torn Down 1. Purchase price, $82,700 2. Demolition of barn, $5,110 3. Lumber sold from old barn, $1,510 4. Grading in preparation for new building, $7,200 5. Construction of new building, $219,000 Required In each of these cases, determine the amount of cost to be capitalized in the asset accounts Asset Allocated Cost Office equipment Basket purchase Office furniture Copier Computers and printers Total Land and building Cost of land Construction costs Total