Trinkle Company made several purchases of long$-$term assets during the year. The details of each purchase are presented here.

New Office Equipment

List price: $$38,700$; terms: $\frac{2}{10},\frac{n}{30}$; paid within the discount period.

Transportation$-$in: $$880.$

Installation: $$580.$

Cost to repair damage during unloading: $$699.$

Routine maintenance cost after eight months: $$170.$

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

Copier, $$20,844.$

Computer, $$11,580.$

Scanner, $$25,476.$

Land for New Warehouse with an Old Building Torn Down

Purchase price, $$82,100.$

Demolition of building, $$5,020.$

Lumber sold from old building, $$1,270.$

Grading in preparation for new building, $$7,600.$

Construction of new building, $$226,000.$

Required

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