a business should be reported in parentheses. For any amounts entered in the Other Accounts column, also indicate the account title. (Enter receipt amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). If no entry is required in other accounts, select "No Entry" for the account titles.) Land b. c. d. e. t. g. h. i. j. k. L. m. n o. p. Building Other Accounts 5 $