Stellar Pharmaceuticals purchased land for $156,000 to build its new headquarters. The land has an old building on it. The demolition and removal costs of the old building paid were $21,700 and the recovery of salvaged building materials was $10,200. The cost of clearing, grading and filling is $15,400 and the closing costs are $10,500. Prepare the appropriate journal entry for the land, demolition and other costs assuming the company pays cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit