TriGolf purchased a land parcel for a cash price of $132,000 on which to develop a putting range. It paid the following in connection with the purchase, accrued taxes of $1,500, attorney's fees $1,500, real estate broker's commission $7,600, clearing and grading $3,200, cost of fence $600, construction of parking lot $4,100, and underground sprinklers $1,200. What are the total amounts Tri Golf debits to Land and to Land Improvements upon the purchase? Land Land improvements