The following payments and receipts are related to land, land improvements, and buildings acquired for use in a wholesale apparel business. The receipts are identified by an asterisk.

a$.$ Architect's and engineer's fees for plans and supervision

$49,100$

b$.$ Cost of filling and grading land

$19,600$

c$.$ Cost of removing building purchased with land in $($e$)$

d$.$ Cost of paving parking lot to be used by customers

e$.$ Cost of real estate acquired as a plant site: Land $($$$356,800)$ and Building $($$$33,900),390,700$

f$.$ Cost of repairing windstorm damage during construction $6,200$

g$.$ Cost of repairing vandalism damage during construction

h$.$ Cost of trees and shrubbery planted

i$.$ Delinquent real estate taxes on property, assumed by purchaser

j$.$ Fee paid to attorney for title search

k$.$ Finder's fee paid to real estate agency

I. Interest incurred on building loan during construction

$16,900$

$m.$ Money borrowed to pay building contractor

n$.$ Payment to building contractor for new building

$2,800$

$10,100$

$13,400$

$3,400$

o$.$ Proceeds from insurance company for windstorm and vandalism damage

$1,200$

p$.$ Premium on one$-$year insurance policy during construction

$41,900$

q$.$ Proceeds from sale of salvage materials from old building

$836,700*$

r$.$ Refund of premium on insurance policy $($p$)$ canceled after $11$ months

Special assessment paid to city for extension of water main to the property

$892,000$

Instructions:

Determine the increases to Land, Land Improvements, and Building.

Land

Land Improvements

Building