Sunland builders of Canada decided to expand its facilities and update some of it. Log preparation equipment. The following events occur during the year. 1. jan.2 $79,200 purchased land I just sent to the companies existing property, to be used for the expansion. 2. 6 1,300 paid legal fees, and the registration fees. 3. 11 3,800 paid its workers to clear the land on their days off. 4. 15 109,000 purchased equipment, which was delivered, but not yet paid for. 5. 17 1,000 purchased building permit for construction of the addition. 6. 20 2,700 construct or temporary fencing, as required by the building permit to enclose the construction site. Upon completion of the addition to the building, the fencing was to be removed. 7. 22 375,000 started construction of a new addition to the main building, which is estimated to cost $375,000. 8. 25 3,400 received a bill for delivery of the equipment that was received on January 15. 9. feb.1 paid the amount owing to the equipment and it's delivery. 10. 28 10,200 paid architects fees for designing the building edition supervising it's construction. 11. may 9 400,000 paid full amount to the construction company upon completion of the building. 12. 11 800 paid cost to remove temporary fencing. 13. 14 2,300 beadwork cruise to install the equipment. 14. 24 1,100 paid for party to celebrate a successful completion of the expansion. 15. june7 600 paid for set up and adjustment of the new equipment so it would be ready to use. 16. 10 600 paid for an ad in the local paper to advertise that the company was hiring . (a) determine the costs that should be capitalized as assets by Sunland builders of Canada in its land, buildings, and equipment accounts. Date cost capitalized as assets Land building equipment