Diaz Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order.

                                                                                                Debit
1.Cost of fi lling and grading the land                                                                                      € 6,000
2. Full payment to building contractor                                                                                     780,000
3. Real estate taxes on land paid for the current year                                                                5,000
4. Cost of real estate purchased as a plant site (land €100,000 and building €45,000)         145,000
5. Excavation costs for new building                                                                                         35,000
6. Architect’s fees on building plans                                                                                          10,000
7. Accrued real estate taxes paid at time of purchase of real estate                                          2,000
8. Cost of parking lots and driveways                                                                                         14,000
9. Cost of demolishing building to make land suitable for construction of new building             15,000
                                                                                                                                                    €1,012,000
                                                                                                Credit
10. Proceeds from salvage of demolished building                                                                    € 3,600

Instructions
Analyze the foregoing transactions using the following column headings. Insert the number of each transaction in the Item column, and insert the amounts in the appropriate columns. For amounts entered in the Other Accounts column, also indicate the account titles.