In 2014, Kilroy Company purchased land for a new office building at a purchase price of $325,000. There was an existing building on the site that was demolished at a cost of $12,000. Scrap from the demolition was sold for $3,500. The building was completed during 2014. In addition, the following costs were incurred: Professional Fees: Attorneys for the purchase contract $ 7,500 Engineers to determine the required grading $ 18,000 Architects to design new building $ 40,000 Building permits $ 8,000 Construction of new building $ 1,275,000 In Kilroy’s December 31, 2014, financial statements, how will the above costs be reported? Land Building Expense

a. $ 341,000 $ 1,323,000 $ 0
b. $ 351,500 $ 1,315,000 $ 15,500
c. $ 359,000 $ 1,323,000 $ 0
d. $ 333,500 $ 1,275,000 $ 73,500

Many jobs in the law, public safety, and security careers require training that does not aid in earning a degree. which best describes jobs that require licensure, on-the-job training, and certification? a. paramedics and correction officers need to be licensed, security guards need on-the-job training, and lawyers and fire inspectors need to be certified. b. security guards and lawyers need to be licensed, correction officers need on-the-job training, and paramedics and fire inspectors need to be certified. c. lawyers need to be licensed, paramedics and security guards need on-the-job training, and correction officers and fire inspectors need to be certified. d. fire inspectors and security guards need to be licensed, lawyers and correction officers need on-the-job training, and paramedics need to be certified.