ACS Company Made the Following Expenditures in Connection with the Construction

ACS Company made the following expenditures in connection with the construction of its new cross fit facility:
$$\begin{array} { | l | r | } \hline \text { Architect's fees } & 9,000 \\\hline \text { Cash paid for land and old building } & 140,000 \\\hline \text { Removal of old building } & 20,000 \\\hline \text { Survey to site the new building } & ( 8,000 )\\\hline \text { Legal fees for title search } & 1,000 \\\hline \text { Excavation for construction of basement } & 2,500 \\\hline \text { Machinery purchased } & 72,000 \\\hline \begin{array} { l } \text { Storage charges on machirery because building was not ready } \\\text { when machirery was delivered }\end{array} & 600 \\\hline \text { Freight on machinery purchased } & 2,000 \\\hline \text { Hauling charges to deliver machinery from storage to new } \\\text { building } & 800 \\\hline \text { Construction costs of new building } & 615,000 \\\hline \text { Landscaping } & 7,050 \\\hline \text { Installation of machinery } & 9,000 \\\hline\end{array}$$ Prepare a schedule showing the amounts to be recorded as Land, Building, and Machinery and Equipment and Expenses.