Trinkle Co., Inc., made several purchases of long-term assets in 2016. The details of each purchase are presented here.

New Office Equipment

1.	List price: $9,700; terms: 2/10 n/30; paid within discount period.
2.	Transportation-in: $770.
3.	Installation: $460.
4.	Cost to repair damage during unloading: $562.
5.	Routine maintenance cost after six months: $210.

Basket Purchase of Copier, Computer, and Scanner for $52,000 with Fair Market Values

1.	Copier, $26,334.
2.	Computer, $8,778.
3.	Scanner, $27,588.

Land for New Warehouse with an Old Building Torn Down

1.	Purchase price, $81,100.
2.	Demolition of building, $4,500.
3.	Lumber sold from old building, $2,290.
4.	Grading in preparation for new building, $7,600.
5.	Construction of new building, $250,000.

Required

In each of these cases, determine the amount of cost to be capitalized in the asset accounts.

Office equipment:

Asset	Allocated Costs
Office Equipment

Basket Purchase :

Asset	Allocated Costs
Copier
Computer
Scanner
Total

Land and building

Asset	Allocated Costs
Cost of land
Construction costs
Total Cost