Windsor Supply Company, a newly formed corporation, incurred the following expenditures related to Land, to Buildings, and to Machinery and Equipment.

Abstract company$$s fee for title search $$728$

Architect$$s fees $4,438$

Cash paid for land and dilapidated building thereon $121,800$

Removal of old building

$$28,000$

Less: Salvage

$8,250$

$=21,750$

Interest on short$-$term loans during construction $10,360$

Excavation before construction for basement $26,600$

Machinery purchased $($subject to $2\%$ cash discount, which was not taken$)77,000$

Freight on machinery purchased $1,876$

Storage charges on machinery, necessitated by noncompletion of

building when machinery was delivered $3,052$

New building constructed $($building construction took $6$ months from

date of purchase of land and old building$)679,000$

Assessment by city for drainage project $2,240$

Hauling charges for delivery of machinery from storage to new building $868$

Installation of machinery $2,800$

Trees, shrubs, and other landscaping after completion of building

$($permanent in nature$)7,560$