plz help

Cullumber Corp. purchased land as a factory site for $300000. They paid $12900 to tear down two buildings on the land, and the salvage from these old buildings was sold for $1470. Legal fees of $800 were paid for title investigation and making the purchase. Architect's fees were $10360. Title insurance cost $600, and liability insurance during construction cost $650. Excavation costs were $2810. A contractor was paid $620000 to construct the new building. An assessment made by the city for pavement was $1620. Interest costs during construction were $44400. The cost of the land should be recorded at $315320.$314450.$316940$312830