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: $40,100; terms: 2/10, n/30; paid within the discount period.

2. Transportation-in: $850.

3. Installation: $500.

4. Cost to repair damage during unloading: $609.

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

Basket Purchase of Copier, Computer, and Scanner for $48,300 with Fair Market Values

1. Copier, $26,190.

2. Computer, $11,058.

3. Scanner, $20,952.

Land for New Warehouse with an Old Building Torn Down

1. Purchase price, $75,400.

2. Demolition of building, $5,290.

3. Lumber sold from old building, $2,520.

4. Grading in preparation for new building, $8,500.

5. Construction of new building, $293,000.

Required

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

Office equipment:

Asset	Allocated Costs
Office equipment

Basket purchase:

Asset	Allocated Costs
Copier	not attempted
Computer	not attempted
Scanner	not attempted
Total	$0

Land and building:

Asset	Allocated Costs
Cost of land	not attempted
Construction costs	not attempted
Total cost	$0