Trinkle Company made several purchases of long-term assets in 2018. The details of each purchase are presented here.

New Office Equipment

1. List price: $39,500; terms: 2/10, n/30; paid within the discount period.

2. Transportation-in: $730.

3. Installation: $400.

4. Cost to repair damage during unloading: $533.

5. Routine maintenance cost after eight months: $130.

Basket Purchase of Copier, Computer, and Scanner for $52,100 with Fair Market Values

1. Copier, $25,748.

2. Computer, $10,048.

3. Scanner, $27,004.

Land for New Warehouse with an Old Building Torn Down

1. Purchase price, $75,400.

2. Demolition of building, $5,270.

3. Lumber sold from old building, $2,870.

4. Grading in preparation for new building, $8,300.

5. Construction of new building, $257,000.

Required In each of these cases, determine the amount of cost to be capitalized in the asset accounts. Office equipment: Asset Office equipment Allocated Costs Basket purchase: Asset Allocated Costs Copier Computer Scanner Total Land and building: Asset Allocated Costs Cost of land Construction costs Total cost