Tri Golf purchased a land parcel for a cash price of $$122,500$ on which to develop a putting range. It paid the following in connection with the purchase, accrued taxes of $$1,400,$ attorney's fees $$1,400,$ real estate broker's commission $$6,200,$ clearing and grading $$4,500,$ cost of fence $$900,$ construction of parking lot $$3,700,$ and underground sprinklers $$1,500.$

What are the total amounts Tri Golf debits to Land and to Land Improvements upon the purchase?

Land

$

Land improvements $