Shay Company made several purchases of long-term assets in 2014. The details of each purchase are presented here. New Office Equipment List price: $40, 800; terms: 1/10, n/30; paid within the discount period. Transportation-in: $730. Installation: $460. Cost to repair damage during unloading: $452. Routine maintenance cost after eight months: $210. Basket Purchase of Office Furniture, Copier, Computers, and Laser Printers for $51, 200 with Fair Market Values Office furniture, $23, 446. Copier, $8, 021. Computers and printers, $30, 233. Land for New Headquarters with Old Barn Torn Down Purchase price, $80, 600. Demolition of barn, $4, 990. Lumber sold from old barn, $2, 480. Grading in preparation for new building, $8, 200. Construction of new building, $294,000. Required In each of these cases, determine the amount of cost to be capitalized in the asset accounts