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

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Sheridan Company purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $56,600; broker's fees, $6,210; title search and other fees, $5,500; demolition of an old building on the property. $5,750; grading. $1,370; digging foundation for the road, $3,410; laying and paving driveway, $26,000; lighting $7,610; signs, $1,790. List the items and amounts that should be included in the Land account

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