The following cases are independent. Case A Starling Ltd. bought a building for $1,490,000. Before using the building, the following expenditures were made: Repair and renovation of building Construction of new paved driveway Upgraded landscaping Wiring Deposits with utilities for connections Sign for front and back of building, attached to roof Installation of fence around property $185,000 26,900 4,300 20,000 2,550 16,650 16,500 Case B Lark Company purchased a $38,800 tract of land for a new manufacturing facility. Lark demolished an old building on the property and sold the materials it salvaged from the demolition. Lark incurred additional costs and realized salvage proceeds as follows: Demolition of old building Routine maintenance (mowing) done on purchase Proceeds from sale of salvaged materials Legal fees Title guarantee insurance $ 33,650 2,550 15,600 9,700 5,750 Required: 1. What balance would Starling report in the building account? Balance in building account 42 2. What balance should Lark report in the land account? What balance should Starling report in the Land improvements account? Balance in land account Balance in land improvements S