Strawberry Company (SC) had been renting its office building for several years. On January 1, 2016, it decided to have a new office building constructed. On that date, it acquired land with an abandoned warehouse on it for $400,000. Other costs included the following. (Click the icon to view the data.) Required Requirement a. Indicate what balance SC should record in the following accounts for the acquisition: (i) land account, (ii) building account. (Use a minus sign or parentheses to show a decrease in the cost of an asset. Leave unused cells blank. Do not enter a "0" if an amount should not be allocated to one of the assets.) Cost of land with abandoned warehouse Demolition of warehouse Legal fees for purchase of land Construction costs of new building Proceeds from salvage of warehouse materials Installation of wiring and plumbing fixtures Title guarantee insurance for fiscal year 2016 Architectural fees Total cost (i) (ii) Land Building