Khan Company made several purchases of long-term assets in 2009. The details of each purchase are presented here.

New Office Equipment 

1. List price: \($40,000\) ; terms: 1/10 n/30; paid within the discount period.
2. Transportation-in: \($800\) .
3. Installation: \($500\) .
4. Cost to repair damage during unloading: \($500\) .
5. Routine maintenance cost after eight months: \($120\) .

Basket Purchase of Office Furniture, Copier, Computers, and Laser Printers for \($50,000\) with Fair Market Values 

1. Office furniture, \($24,000\) .
2. Copier, \($9,000\) .
3. Computers and printers, \($27,000\) .

Land for New Headquarters with Old Barn Torn Down 

1. Purchase price, \($80,000\) .
2. Demolition of barn, \($5,000\) .
3. Lumber sold from old barn, \($2,000\) .
4. Grading in preparation for new building, \($8,000\) .
5. Construction of new building, \($250,000\) .

Required: 
In each of these cases, determine the amount of cost to be capitalized in the asset accounts.