Robinson Corporation recently requested a contractor to prepare a proposal to refurbish the exterior of its office building. Robinson wanted to give its building a "face lift." The contractor provided the following bid document: ROBINSON CORPORATION BID

Add extension to front porch approach $20,000

Install shrubs and trees 2,500

Replace rotting exterior siding material 7,500

Replace burned out exterior light bulbs 500

Total for all work: $30,500 Assume that Robinson Corporation agreed to the bid, and authorized the work. What journal entry would be appropriate for each of the above expenditures?