On March 1, 1996, Roy Orbis Company acquired real estate, on which they planned to construct a small office building, by paying \(\$ 100,000\) in cash. An old warehouse on the property was razed at a cost of \(\$ 6,600\); the salvaged materials were sold for \(\$ 1,700\). Additional expenditures before construction began included \(\$ 1,100\) attorney's fee for work concerning the land purchase, \(\$ 4,000\) real estate broker's fee, \(\$ 7,800\) architect's fee, and \(\$ 14,000\) to put in driveways and a parking lot.

\section*{Instructions}

(a) Determine the amount to be reported as the cost of the land.

(b) For each cost not used in part (a), indicate the account to be debited.