List price: $42,700; terms: 2/10, n/30; paid within the discount period. Transportation-in: $840. Installation: $500. Cost to repair damage during unloading: $641. Routine maintenance cost after eight months: $190. Basket Purchase of Copier, Computer, and Scanner for $50,700 with Fair Market Values Copier, $23,829. Computer, $8,554. Scanner, $28,717. Land for New Warehouse with an Old Building Torn Down Purchase price, $83,900. Demolition of building, $5,140. Lumber sold from old building, $2,160. Grading in preparation for new building, $9,600. Construction of new building, $289,000. Required In each of these cases, determine the amount of cost to be capitalized in the asset accounts.