Use the Following Data for Questions 10 Through 17

Use the following data for questions 10 through 17. Each question is independent of the other questions.
Sawyer Corporation has a machine (Machine A) that it acquired on 1/1/14 for $540,000. On 12/31/14 such machines have a selling price and fair value of $621,000. When used in production, such machines have an estimated useful life of 10 years with no salvage value. Use the straight-line method.
Brown Corporation has a machine (Machine B) that it acquired on 1/1/14 for $729,000. On 12/31/14 such machines have a selling price and fair value of $540,000. When used in production, such machines have an estimated useful life of 10 years with no salvage value. Use the straight-line method.
On 12/31/14 Brown gave Machine B plus $81,000 cash to Sawyer in return for
Machine A.
-Assignment of Costs.Match the following cost items with these appropriate accounts:1. Interest cost incurred during building construction.2. Back taxes on purchased plot of land to be used for building site.3. Assessment by city for drainage system.4. Building permits.5. Landscaping shrubs planted after building has been constructed.6. Demolition costs of building on land bought for plant site.7. Interest cost incurred after completion of building construction.8. Recording fees for land.9. Architect's fees.10. Grading and filling building site.11. Parking lots.12. Fences.
a. Land
b. Buildings
c. Land Improvements
d. Other