On march 1, 2017, westmorlan company acquired real estate on which it planned to construct a small office building. the company paid $75,000 in cash. an old warehouse on the property was razed at a cost of $8, 600 the salvaged materials were sold for $1, 700. additional expenditures before construction began included $1, 100 attorney's fee for work concerning the land purchase, $5,000 real estate broker's fee, $7, 800 architect's fee, and $14,000 to put in driveways and a parking lot. for each cost not used in calculating cost of the land, indicate the account to be debited.