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: $42,500; terms: 2/10 n/30; paid within discount period.

2. Transportation-in: $740.

3. Installation: $420.

4. Cost to repair damage during unloading: $453.

5. Routine maintenance cost after eight months: $290.

Basket Purchase of Copier, Computer, and Scanner for $50,500 with Fair Market Values

1. Copier, $21,315.

2. Computer, $9,135.

3. Scanner, $30,450.

Land for New Warehouse with an Old Building Torn Down

1. Purchase price, $77,200.

2. Demolition of building, $4,600.

3. Lumber sold from old building, $1,610.

4. Grading in preparation for new building, $8,200.

5. Construction of new building, $213,000.

Required

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