Leslie Manufacturing Company purchased lad adjacent to its factory for the installation of a holding area for equipment. Expenditures by the company...

Leslie Manufacturing Company purchased lad adjacent to its factory for the installation of a holding area for equipment. Expenditures by the company are as follows: purchased price $173000, paving $5300, title search and other fees $760, grading $3000, demolition of a shack on the property $4600, lighting $8200, signs $2850 broker fees, $10240,  landscaping $10600.

Determine the amount that should be debited to the Land account.