was demolished at a cost of $8,200; the salvaged materials were sold for $2,200. additional expenditures before construction began included $1,500 attorney's fee for work concerning the land purchase, $5,500 real estate broker's fee, $9,100 architect's fee, and $16,000 to put in driveways and a parking lot. (a) determine the amount to be reported as the cost of the land. cost of the land $enter the cost of the land in dollars (b) for each cost not used in previous part, indicate the account to be increased.