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Sunland Company purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase

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Sunland Company purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $60,000; broker's fees, $6,080; title search and other fees, $5,300; demolition of an old building on the property, $5,880; grading, $1,550; digging foundation for the road, $3,130; laying and paving driveway, $28,400 lighting $7,920; signs, $1,890. List the items and amounts that should be included in the Land account

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