Pronghorn Supply Company, a newly formed corporation, incurred the following expenditures related to Land, to Buildings, and to Machinery and Equipment.

Abstract companys fee for title search				$598
Architects fees				3,646
Cash paid for land and dilapidated building thereon				100,050
Removal of old building		$23,000
Less: Salvage		6,325		16,675
Interest on short-term loans during construction				8,510
Excavation before construction for basement				21,850
Machinery purchased (subject to 2% cash discount, which was not taken)				63,250
Freight on machinery purchased				1,541
Storage charges on machinery, necessitated by noncompletion of
building when machinery was delivered				2,507
New building constructed (building construction took 6 months from
date of purchase of land and old building)				557,750
Assessment by city for drainage project				1,840
Hauling charges for delivery of machinery from storage to new building				713
Installation of machinery				2,300
Trees, shrubs, and other landscaping after completion of building
(permanent in nature)				6,210

Determine the amounts that should be debited to Land, to Buildings, and to Machinery and Equipment. Assume the benefits of capitalizing interest during construction exceed the cost of implementation.