Whispering Winds Corp. purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $59,400; broker's fees, $6,350; title search and other fees, $5,320; demolition of an old building on the property, $5,990; grading. $1,630; digging foundation for the road, $3,180; laying and paving driveway, $28,600; lighting $7,760; signs, $1,560. List the items and amounts that should be included in the Land account. $