5,500 32.000 11,000 n 2,000 Cost of repairing windstorm damage during construction Cost of paving parking lot to be used by customers m. Cost of trees and shrubbery planted Cost of floodlights installed on parking lot Cost of repairing vandalism damage during construction Proceeds from insurance company for windstorm and vandalism damage Payment to building contractor for new building Interest incurred on building loan during construction S. Refund of prerrium on Insurance policy (h) canceled after 11 months 0 2,500 p. 7,500 9 800,000 34,500 500 INSTRUCTIONS 1. Assign each payment and receipt to Land (unlimited life), Land Improvements (limited life). Building, or Other Accounts. Indicate receipts by an asterisk. Identify each item by letter and list the amounts in columnar form, as follows: Item Land Land Improvements Building Other Accounts