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

New Office Equipment

List price: $$35,600$; terms: $\frac{2}{10}\frac{n}{30}$; paid within discount period.

Transportation$-$in: $$750.$

Installation: $$580.$

Cost to repair damage during unloading: $$518.$

Routine maintenance cost after eight months: $$120.$

Basket Purchase of Copier, Computer, and Scanner for $$47,000$ with Fair Market Values

Copier, $$24,338.$

Computer, $$6,792.$

Scanner, $$25,470.$

Land for New Warehouse with an Old Building Torn Down

Purchase price, $$78,000.$

Demolition of building, $$5,200.$

Lumber sold from old building, $$2,140.$

Grading in preparation for new building, $$6,200.$

Construction of new building, $$232,000.$

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,,$],[$Land and building:,,$],[$Cost of land,,$],[$Construction costs,,$],[$Total cost to be capitalized,,$]]$