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Rossy Investigations purchased land, paying $90,000 cash plus a $260,000 note payable.

In Addition, Rossy Investigations paid delinquent property tax of $2,000, title insurance costing $1,000, and $2,000 to level the land and remove an unwanted building.

The company then constructed an office building at a cost of $460,000. It also paid $55,000 for a fence around the property, $19,000 for a sign near the entrance, and $6,000 for special lighting on the grounds.

Determine the cost of the land, land improvements, and building.

AccountLandLand ImprovementsBuilding
Purchase price
Note payable
Property tax
Title insurance
Remove building
Construct building
Fence
Sign
Lighting
Totals