Indicate where the following items would be shown on a balance sheet.

(a) A lien that was attached to the land when purchased.

(b) Landscaping costs.

(c) Attorney’s fees and recording fees related to purchasing land.

(d) A parking lot servicing employees in the building.

(e) Cost of temporary building for workers during construction of building.

(f) Interest expense on bonds payable incurred during construction of a building.

(g) Assessments for sidewalks that are maintained by the city.

(h) The cost of demolishing an old building that was on the land when purchased.