9.3 Concord Corporation was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order.

Debit
1.		Excavation costs for new building		$26,000
2.		Architects fees on building plans		37,000
3.		Full payment to building contractor		645,000
4.		Cost of real estate purchased as a plant site (land $276,000 and building $24,000)		300,000
5.		Cost of parking lots and driveways		31,000
6.		Accrued real estate taxes paid at time of purchase of land		3,270
7.		Installation cost of fences around property		7,400
8.		Cost of demolishing building to make land suitable for construction of new building		32,000
9.		Real estate taxes paid for the current year on land		6,300
				$1,087,970
Credit
10.		Proceeds from salvage of demolished building		$11,000

Analyze the transactions using the following table column headings. Enter the amounts in the appropriate columns. For amounts in the Other Accounts column, also indicate the account title. (If an amount reduces the account balance then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).)

Item		Land		Buildings		Other Accounts
1.		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an account title Land ImprovementsCashProperty Tax ExpenseDepreciation ExpenseAmortization Expense
2.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Land ImprovementsDepreciation ExpenseCashAmortization ExpenseProperty Tax Expense
3.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Depreciation ExpenseAmortization ExpenseProperty Tax ExpenseCashLand Improvements
4.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Depreciation ExpenseCashAmortization ExpenseLand ImprovementsProperty Tax Expense
5.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Land ImprovementsAmortization ExpenseDepreciation ExpenseCashProperty Tax Expense
6.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Property Tax ExpenseDepreciation ExpenseAmortization ExpenseCashLand Improvements
7.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Land ImprovementsAmortization ExpenseCashDepreciation ExpenseProperty Tax Expense
8.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Property Tax ExpenseCashAmortization ExpenseDepreciation ExpenseLand Improvements
9.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title CashLand ImprovementsProperty Tax ExpenseAmortization ExpenseDepreciation Expense
10.		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Property Tax ExpenseCashDepreciation ExpenseLand ImprovementsAmortization Expense
		$enter a total amount		$enter a total amount