Determine acquisition costs of land and building.

P9.1 (LO 1) Diaz SLU was organized on January 1. During the first year of operations, the
following plant asset expenditures and receipts were recorded in random order.
Determine acquisition costs of land and building.
Debit
1. Cost of filling and grading the land € 6,600
2. Full payment to building contractor 780,000
3. Real estate taxes on land paid for the current year 5,000
4. Cost of real estate purchased as a plant site (land €100,000 and building
€45,000)
145,000
5. Excavation costs for new building 35,000
6. Architect’s fees on building plans 10,500
7. Accrued real estate taxes paid at time of purchase of real estate 2,800
8. Cost of parking lots and driveways 14,000
9. Cost of demolishing building to make land suitable for construction of new
building
15,000
€1,013,900
Credit
10. Proceeds from salvage of demolished building € 3,600

find the cost of your paper

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