2014 13-10 Foxx Saber Resorts was organized on January 1. During the firsl year of operations. the Den following plant asset expenditures and receipts were recorded in random order. :23 Debits 1. Cost of filling and grading the land S 4.000 2. Full payment to building contractor 700.000 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 $45000) 145.000 5. Excavation costs for new building 30,000 6. Architect's fees on building plans 10.000 7. Accrued real estate taxes paid at time of purchase of real estate 2.000 Ii. Cost of parking lots and driveways 14.000 9. Cost of demolishing building to make land suitable for construction of new building 20.000 5930.000 Credit in. Proceeds from salvage of demolished building 3; 3,500 Instructions Analyze the foregoing transactions using the following column headings. Insert the number of each transaction in the Item space. and insert the amounts in the appropriate columns For amounts entered in the Other Accounts column. also indicate the account titles Item Land Building Other Accounts