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

Transportation-in: $860.

Installation: $520.

Cost to repair damage during unloading: $439.

Routine maintenance cost after eight months: $190.

Basket Purchase of Copier, Computer, and Scanner for $48,100 with Fair Market Values

Copier, $21,460.

Computer, $11,020.

Scanner, $25,520.

Land for New Warehouse with an Old Building Torn Down

Purchase price, $75,500.

Demolition of building, $5,350.

Lumber sold from old building, $1,580.

Grading in preparation for new building, $7,500.

Construction of new building, $293,000.

Required

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

Asset	Allocated Costs	Total
Office equipment
Basket purchase:
Copier
Computer
Scanner
Total cost to be capitalized		$0
Land and building:
Cost of land
Construction costs
Total cost to be capitalized		$0