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: $42,900; terms: 2/10, n/30; paid within the discount period.
2. Transportation-in: $770.
3. Installation: $550.
4. Cost to repair damage during unloading: $620.
5. Routine maintenance cost after eight months: $250.

Basket Purchase of Copier, Computer, and Scanner for $47,300 with Fair Market Values

1. Copier, $22,230.
2. Computer, $9,690.
3. Scanner, $25,080.

Land for New Warehouse with an Old Building Torn Down

1. Purchase price, $79,600.
2. Demolition of building, $5,100.
3. Lumber sold from old building, $1,570.
4. Grading in preparation for new building, $9,700.
5. Construction of new building, $217,000.

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:

Part 2:

Basket purchase:

Asset Allocated Costs

Copier

Computer

Scanner

Total$

Part 3

Land and building:

Asset Allocated Costs

Cost of land

Construction costs

Total cost$