Stanley Corp. incurred the following costs to accquire land, make land improvements, construct a Warehouse and purchase equipment to start operating its sporting goods business. Line

1 Cost of land 300,000

2 Attorneys fee, land acquisition 15,000

3 Architects fee, building design 35,000

4 Accrued Taxes on Land 2,500

5 Construction cost of Building 975,000

6 Annual Salary of staff who supervised the construction of the building for six months 80,000

7 Interest charges on loan for building paid during construction 5,500

8 Closing costs on purchase of land (Title Insurance, Title search) 22,000

9 Construction of Parking lot and sidewalk 55,000

10 Interest paid after completion of building construction 15,675

11 Cost of Electrical wiring, building 60,000

12 Cost of Landscaping 25,000

13 Installation cost of sprinkler system 6,500

14 Cost of surveying land 5,600

15 Purchase of Plant Equipment 150,000

16 Delivery and freight charges, Plant Equipment 5,500

17 Installation cost of Plant Equipment 8,000

18 Testing and Training costs (Prior to use of Plant Equipmment) 6,000

19 Cost of grading the land 9,000

20 Proceeds from sale of Scrap Materials on the land (6,000)

21 Cost of Partitioning of warehouse 15,555

22 Purchase of Delivery truck 75,000

23 Delivery and freight charges - Truck 6,000

24 Freight Insurance - Truck 2,000

25 Motor Vehicle registration and licensing fees - Truck 1,200

26 Prepaid insurance one year for Truck 2,500

27 Cost of Painting and Lettering of Delivery Truck 7,500

Total account balance $ 1,885,030

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A.	Land
B.	Expense
C.	Land Improvement
D.	Delivery Truck
E.	Building
F.	Plant Equipment