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: $42,400; terms: 2/10 n/30; paid within discount period.

Transportation-in: $770.

Installation: $550.

Cost to repair damage during unloading: $567.

Routine maintenance cost after eight months: $220.

Basket Purchase of Copier, Computer, and Scanner for $50,200 with Fair Market Values

Copier, $25,410.

Computer, $10,285.

Scanner, $24,805.

Land for New Warehouse with an Old Building Torn Down

Purchase price, $81,200.

Demolition of building, $5,150.

Lumber sold from old building, $2,300.

Grading in preparation for new building, $6,700.

Construction of new building, $264,000.

Required

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