Eagle Country Club Has Acquired a Lot to Construct a Clubhouse.Eagle

Eagle Country Club has acquired a lot to construct a clubhouse.Eagle had the following costs related to the construction:
$\begin{array}{l}\begin{array}{lll}\text { Architects' fees } \\\text { Construction labor } \\\text { Engineers' fees } \\\text { Fences around building } \\\text { Grading and leveling } \\\text { Insurance costs incurred during construction } \\\text { Interest on money borrowed for construction } \\\text { Land } \\\text { Building Materials } \\\text { Sales taxes } \\\text { Trees and shrubs }\end{array}\begin{array}{r}\$ 45,000 \\80,000\\15,000\\9,000\\10,000\\7,000\\5,000\\73,000\\237,000\\6000\\6000\\\end{array}\end{array}$
Determine the cost of the club house to be reported on the balance sheet.