Swifty Builders of Canada decided to expand its facilities and upgrade some of its log preparation equipment. The following events occurred during the year:

Date

Amount

Description of Expenditure

Jan. $2$

$$67\mathrm{.}700$

Purchased land adjacent to the company's existing property, to be used for the expansion.

$6$

$1,300$

Paid legal fees and deed registration fees.

$11$

$4\mathrm{.}400$

Paid its workers to clear the land on their days off.

$15$

$114\mathrm{.}000$

Purchased equipment, which was delivered but not yet paid for.

$17$

$900$

Purchased building permit for consuction of the addition.

$20$

$2,700$

Constructed 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.

$22$

$408\mathrm{.}000$

Started construction of a new addition to the main building, which is estimated to cost $$408,000.$

$25$

$3,500$

Received bill for delivery of the equipment that was received on January $15.$

Feb. $1$

Paid the amounts owing on the equipment and its delivery.

$28$

$10\mathrm{.}800$

Paid architect's fees for designing the building addition and supervising its construction.

May $9$

$402\mathrm{.}000$

Paid full amount to the construction company upon completion of the building.

$11$

$900$

Paid cost to remove temporary fencing.

$14$

$2,800$

Paid work crews to install the equipment.

$24$

$1\mathrm{.}200$

Paid for party to celebrate the successful completion of the expansion.

June $7$

$800$

Paid for set$-$up and adjustment of the new equipment so it would be ready to use.

$10$

$800$

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 Swifty Builders of Canada in its land, buildings, and equipment accounts.