A Company Made the Following Expenditures in Connection with the Construction

A company made the following expenditures in connection with the construction of a new building:
$$\begin{array} { l l } \text { Architect's fees } & \$ 12,000 \\\text { Cash paid for land and unusable building on the land } & 300,000 \\\text { Removal of old building } & 18,000 \\\text { Salvage from sale of old building materials } & ( 4,000 ) \\\text { Construetion survey } & 1,500 \\\text { Legal fees for title search } & 3,000 \\\text { Excavation for basement construction } & 25,000 \\\text { Machinery purchased for operations } & 100,000\end{array}$$
Storage and delivery charges on machinery because building
$\begin{array}{ll}\text { Was not ready when machinery was delivered } & 900 \\\text { Freight on machinery purchased } & 1,600 \\\text { Construction costs of new building } & 1,000,000 \\\text { Tnstallation of machinery } & 2,500\end{array}$

Prepare a schedule showing the amounts to be recorded as Land,Buildings,and Machinery.