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On March 1, 2025, Sunland Company acquired real estate, on which it planned to construct a small otfice building, by paying $78,500 in cash. An old warehouse on the property was demolished at a cost of $7,900; the salvaged materials were sold for $1,640. Additional expenditures before construction began included $1,140 attorney's fee for work concerning the land purchase, $4,350 real estate broker's fee, $8,640 architect's fee, and $13,700 to put in driveways and a parking lot. (a) Determine the amount to be reported as the cost of the land. Cost of the land 5