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Shamrock Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows:

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Shamrock Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $71,500; broker's fees, $7,000; title search and other fees, $5,300; demolition of an old building on the property, $5,900; grading, $1,100; digging foundation for the road, $3,200, laying and paving driveway, $24,000; lighting $7,600; signs, $2,000. List the items and amounts that should be included in the Land account. < v $

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