Land subdivision and 1098-S

[Rich Ferradino]

I purchased land and subdivided the land into separate lots with individual addresses. I have 7 1099-S, one from each transaction. My question is can I combine all the income and expenses and have file it as 1 1099-S, or do I have to list each individual one. I bought the property for 120k and each was sold for about $30k and not sure if I should divide the original purchase price and subdivision cost by 7, or just lump it all into 1. Thanks!