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

New Office Equipment

List price: $$38,600$; terms: $\frac{2}{10}\frac{n}{30}$; paid within discount period.

Transportation$-$in: $$860.$

Installation: $$550.$

Cost to repair damage during unloading: $$515.$

Routine maintenance cost after six months: $$250.$

Basket Purchase of Copier, Computer, and Scanner for $$53,500$ with Fair Market Values

Copier, $$27,048.$

Computer, $$10,948.$

Scanner, $$26,404.$

Land for New Warehouse with an Old Building Torn Down

Purchase price, $$79,700.$

Demolition of building, $$5,430.$

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

Grading in preparation for new building, $$6,900.$

Construction of new building, $$250,000.$

Required

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

$\backslash$table$[[$Asset$,$Allocated Costs,Total$],[$Office equipment,,$],[$Basket purchase:,,$],[$Copier$,,],[$Computer$,,],[$Scanner$,,],[$Total cost to be capitalized,,$