Tri Golf purchased a land parcel for a cash price of $127,000 on which to develop a putting range. It paid the following in connection with the purchase, accrued taxes of $1,500, attorney's fees $1,600, real estate broker's commission $7,000, clearing and grading $3,500, cost of fence $900, construction of parking lot $3,300, and underground sprinklers $1,800. What are the total amounts Tri Golf debits to Land and to Land Improvements upon the purchase? Land Land improvements