Trinkle Co., Inc. made several purchases of long-term assets in Year 1. The details of each purchase are presented here.

New Office Equipment

1. List price: $39,600; terms: 2/10 n/30; paid within discount period.

2. Transportation-in: $850.

3. Installation: $440.

4. Cost to repair damage during unloading: $407.

5. Routine maintenance cost after eight months: $160.

Basket Purchase of Copier, Computer, and Scanner for $50,400 with Fair Market Values

1. Copier, $23,673.

2. Computer, $9,712.

3. Scanner, $27,315.

Land for New Warehouse with an Old Building Torn Down

1. Purchase price, $83,200.

2. Demolition of building, $4,740.

3. Lumber sold from old building, $1,050.

4. Grading in preparation for new building, $9,600.

5. Construction of new building, $202,000.

Required

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