SASA Company made the following expenditures in connection with the construction of its new soccer facility:

Architect's fees$ 8,000

Cash paid for land and old building$130,000

Removal of old building$19,000

Survey to site the new building $6,000

Legal fees for title search$900

Excavation for construction of basement$1,500

Machinery purchased $71,000

Storage charges on machinery because building was not ready when machinery was delivered$500

Freight on machinery purchased$ 1,500

Hauling charges to deliver machinery from storage to new building$ 500

Construction costs of new building$612,000

Landscaping $6,500

Installation of machinery$ 8,500

Make a schedule showing the amounts to be recorded as Land, Building, Machinery and Equipment, and Expenses.