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: $44,300; terms: 2/10 n/30; paid within discount period.

Transportation-in: $860.

Installation: $440.

Cost to repair damage during unloading: $539.

Routine maintenance cost after eight months: $180.

Basket Purchase of Copier, Computer, and Scanner for $46,300 with Fair Market Values

Copier, $20,088.

Computer, $7,254.

Scanner, $28,458.

Land for New Warehouse with an Old Building Torn Down

Purchase price, $79,200.

Demolition of building, $4,930.

Lumber sold from old building, $1,350.

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

Construction of new building, $231,000.

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
Land and building:
Cost of land
Construction costs
Total cost to be capitalized