Walker Enterprises incurred several costs related to the acquisition of plant assets. Purchase price of land and dilapidated building Real estate broker's commission Demolition costs of dilapidated building Architect's fees and building permits Payments to contract for building construction Purchase of new furniture and equipment Actual interest costs during building construction Actual interest cost after completion of building construction Costs of walks, driveways, and parking lot $239200 15640 20240 22080 800400 68080 124200 110400 50600 At what amount should the land be recorded in Walker's accounting records