=+i Premium on one-year insurance policy during construction . . . . . . . 5,400 j. Money borrowed to pay building contractor . . . . . . . . . . . . . . . . . . . 600,000*

k. Special assessment paid to city for extension of water main to the property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,000