Provide the journal entries for the independent transactions below:

Item

(a) Jan. 1, 2018 purchased land with a usable office building thereon for cash of $400,000. Market value for the land was $40,000, and the market value of the building was $120,000

(b) Jan. 1, 2018 purchased land for future building site for a cash cost of $80,000; an old building on this site, appraised at $4,000 at the date of purchase, is to be torn down immediately.

(c) Net cash cost of demolishing the old building in (b) above amounted to $4,000.

(d) Cash cost of excavation for basement of the new building (b above) was $12,000.

(e) Lawyers' fees paid in connection with purchase of real estate in (b) $1800.

(f) Taxes paid on land purchased in (b) assessed before completion of building, $600.

(g) Factory superintendent's salary for 2018 was $48,000. During 2018, the superintendent spent the first six months supervising construction of the new building; the next three months supervising installation of productive machinery in the new building, and the last three months supervising operations in the new building.

(h) Cost of grading and paying parking space and walks behind new building, $19,000.