Corner Manufacturing purchases a large lot on which an old building is located

Corner Manufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. The negotiated
purchase price is $225000 for the lot plus $120000 for the old building. The company pays $34500 to tear down the old building and $51000 to fill and level
the lot. It also pays a total of $1440000 in construction cost (this amount consists of $1354500 for the new building and $85500 for lighting and paving a
parking area next to the building.) How much of the above payments should be debited to land to land improvements to buildings and to equipment?