Ben sisko 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 $1,030
architect’s fees 6,277
cash paid for land and dilapidated building thereon 172,260
removal of old building
$39,600

less: salvage
10,890 28,710
interest on short-term loans during construction 14,652
excavation before construction for basement 37,620
machinery purchased (subject to 2% cash discount, which was not taken). company uses net method to record discount. 108,900
freight on machinery purchased 2,653
storage charges on machinery, necessitated by noncompletion of
building when machinery was delivered 4,316
new building constructed (building construction took 6 months from
date of purchase of land and old building) 960,300
assessment by city for drainage project 3,168
hauling charges for delivery of machinery from storage to new building 1,228
installation of machinery 3,960
trees, shrubs, and other landscaping after completion of building
(permanent in nature) 10,692

determine the amounts that should be debited to land, to buildings, and to machinery and equipment. assume the benefits of capitalizing interest during construction exceed the cost of implementation.