Skysong Supply Company, a newly formed corporation, incurred the following expenditures related to Land, to Buildings, and to Machinery and Equipment.

Abstract companys fee for title search				$572
Architects fees				3,487
Cash paid for land and dilapidated building thereon				95,700
Removal of old building		$22,000
Less: Salvage		6,050		15,950
Interest on short-term loans during construction				8,140
Excavation before construction for basement				20,900
Machinery purchased (subject to 2% cash discount, which was not taken)				60,500
Freight on machinery purchased				1,474
Storage charges on machinery, necessitated by noncompletion of
building when machinery was delivered				2,398
New building constructed (building construction took 6 months from
date of purchase of land and old building)				533,500
Assessment by city for drainage project				1,760
Hauling charges for delivery of machinery from storage to new building				682
Installation of machinery				2,200
Trees, shrubs, and other landscaping after completion of building
(permanent in nature)				5,940

Determine the amounts that should be debited to Land, to Buildings, and to Machinery and Equipment. Assume the benefits of capitalizing interest during construction exceed the cost of implementation. Company uses net method to record discount.