| SUGAR CORP had the following expenditures during 2022. | | |
| Classify each item below and then calculate the totals for each category. |
| | | | | |
| Additional plumbing required for the new equipment | | 4,000 |
| Architect's fees | | | | 10,000 |
| Bricks and lumber salvaged from the demolition of the old building on land | 3,000 |
| Cash paid for equipment including sales tax of $4,286 | | 90,000 |
| Cash paid for land as a site to build new office on | | 200,000 |
| Closing costs on the purchase of the land | | | 7,000 |
| Cost of clearing trees and grading the land for the plant site | | 8,000 |
| Delinquent real estate taxes on land purchased | | | 16,000 |
| Building permit for new building | | | | 600 |
| Gain on purchase of the land: purchase price less than current market value | 20,000 |
| Cost of moving the equipment into the factory and testing the equipment | 3,000 |
| Cost of removing old building on the site for the new office | | 5,000 |
| Excavation costs for foundation of new building | | | 6,000 |
| Freight and insurance on equipment while in transit | | 1,000 |
| Interest on short term notes during construction | | | 700 |
| Routine maintenance on equipment during the first year of its operation | 800 |
| Title seach on the land | | | | 900 |
| New building constructed ( construction took 6 months | | |
| from date of purchase of land and old building) | | 250,000 |
| Assessment by city for water and sewer lines | | | 18,000 |
| Current year's real estate taxes on land | | | 1,500 |
| Cost of parking lots and driveways | | | 12,000 |
| Perimeter fencing | | | | 9,000 |
| Installation of underground sprinkler system | | | 3,500 |
| Landscape costs for mowing and planting flowers | | 600 |
| Trees, shrubs and other permanent landscaping | | 12,000 |
