Trinkle Company made several purchases of long-term assets during the year. The details of each purchase are presented here. New Office Equipment 1. List price: $38,400; terms: 2/10, n/30; paid within the discount period. 2. Transportation-in: $830. 3. Installation: $480. 4. Cost to repair damage during unloading: $476. 5. Routine maintenance cost after eight months: $130. Basket Purchase of Copier, Computer, and Scanner for $46,100 with Fair Market Values 1. Copier, $21,090. 2. Computer, $10,545. 3. Scanner, $23,865. Land for New Warehouse with an Old Building Torn Down 1. Purchase price, $76,500. 2. Demolition of building, $4,520. 3. Lumber sold from old building, $2.730. 4. Grading in preparation for new building. $8.100. 5. Construction of new building, $268,000. Office equipment Basket purchase: Copier Asset Allocated Costs Total Computer Scanner Total cost to be capitalized Land and building Cost of land Construction costs Total cost to be capitalized $ 0