River Rock Limited acquires land for $240,000 cash. Additional costs are as follows. Removal of small building on land $2,000 Filling the demolished building basement with dirt 5,000 Salvage value from selling lumber of building 1,820 Lawyer fees for title transfer 4,520 Paving of parking lot 40,000 Real estate broker fees 3,000 Sign placed on land indicating grand opening 3,400 Architectural plans for new professional centre 8,000 Required: Determine the value (list each item) that River Rock should record as the cost of the land