Shay Company made several purchases of long-term assets in 2014. The details of each purchase are presented here. New Office Equipment 1. List price: $37, 000: terms: 1/10, n/30: paid within the discount period. 2. Transportation-in: $710. 3. Installation: $420. 4. Cost to repair damage during unloading: $610. 5. Routine maintenance cost after eight months: $250. Basket Purchase of Office Furniture, Copier, Computers, and Laser Printers for $46, 400 with Fair Market Values 1.Office furniture, $22, 919. 2.Copier, $10, 062. 3. Computers and printers, $22, 919. Land for New Headquarters with Old Barn Torn Down 1. Purchase price, $83, 400. 2. Demolition of barn, $5, 280. 3. Lumber sold from old barn, $1, 650. 4. Grading in preparation for new building, $9, 800. 5.Construction of new building, $275, 000. Required In each of these cases, determine the amount of cost to be capitalized in the asset accounts