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: $44,100; terms: 2/10, n/30; paid within the discount period.
2. Transportation-in: $820.
3. Installation: $460.
4. Cost to repair damage during unloading: $610.
5. Routine maintenance cost after eight months: $160.

Basket Purchase of Copier, Computer, and Scanner for $51,300 with Fair Market Values

1. Copier, $21,630.
2. Computer, $11,742.
3. Scanner, $28,428.

Land for New Warehouse with an Old Building Torn Down

1. Purchase price, $84,200.
2. Demolition of building, $5,200.
3. Lumber sold from old building, $1,910.
4. Grading in preparation for new building, $8,600.
5. Construction of new building, $276,000.

Required

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