Yorkton Supply Company, to construct a new office building for themselves, purchased a tract of land with an old unsuitable building on it$.$ They plan to remove the building and make the following transactions. Prepare a schedule showing the amounts to be recorded as Land, Building, Equipment, and Operating Expenses. $(10$ marks$)$

$\backslash$table$[[,,],[$Parking lot snow removal for building occupants,S$,1,344],[$Purchase price for land and existing building,S$,100,527],[$Legal fees for title search of property,S$,979],[$Security costs of completed property,$5,2,377],[$Freight on machinery purchased,S$,1,537],[$Construction costs of new building,S$,1,661,215$