The following expenditures were incurred and paid by Alpha Company in purchasing land: cash price SAR 500,000, sales taxes SAR 25,000, attorneys' fees SAR 5,000, real estate broker's commission SAR 12,500, and clearing and grading SAR 3,000. The entry to record this transaction is : Dr. Land SAR 500,000 Dr. Sales tax expense SAR 25,000 Dr. attorney fees expense SAR 5,000 Dr. broker commission expense SAR 12,500 Dr. Clearing and grading expense SAR 3,000 Cr. Cash SAR 545,500 Dr. Land SAR 525,000 Dr. attorney fees expense SAR 5,000 Dr. broker commission expense SAR 12,500 Dr. Clearing and grading expense SAR 3,000 Cr. Cash SAR 545,500 Dr. Land SAR 542.500 Dr. Land SAR 525,000 Dr. attorney fees expense SAR 5,000 Dr. broker commission expense SAR 12,500 O Dr. Clearing and grading expense SAR 3,000 Cr. Cash SAR 545,500 Dr. Land SAR 542,500 Dr. Clearing and grading expense SAR 3,000 O Cr. Cash SAR 545,500 Dr. Land SAR 545,500 Cr. Cash SAR 545,500