Tamarlsk Supply Company, a newly formed corporatlon, Incurred the following expenditures related to Land, to Eulldings, and to Machinery and Equipment.

Abstract company's fee for title search

Architect's fees

Cash paid for land and dilapldated bullding thereon

$$936$

$5,706$

Removal of old bullding

$156,600$

Less: Salvage

Interest on short$-$term loans during constructlon

Excavation before construction for basement

Machlnery purchased $($subject to $2\%$ cash dlscount, whlch was not taken$)$

$$36,000$

Frelght on machinery purchased

$9,900,26,100$

$13,320$

$34,200$

$99\mathrm{.}000$

$2,412$

Storage charges on machinery, necessitated by noncompletion of

bullding when machlnery was dellvered

$3,924$

New bullding constructed $($bullding construction took $6$ months from

date of purchase of land and old bullding$)$

$873,000$

Assessment by clty for dralnage project

$2,880$

Hauling charges for dellvery of machinery from storage to new butlding

$1,116$

Installation of machinery

$3,600$

Trees, shrubs, and other landscaping after completion of bullding

$($permanent In nature$)$

$9,720$

Determine the amounts that should be deblted to Land, to Bulldings, and to Machinery and Equlpment. Assume the benefts of capltalizing Interest during construction exceed the cost of Implementation. Indicate how any coste not debleed to these accounts should be recorded. iPlease leam spaces blank if there is no answer. Do nat enter zeros in those spaces.$)$

Land

Bulldings

Machinery and Equlpment

Abstractfies

$5$

$s$

$$

$5$

Arahltects

tees