ABC Company was organized on January $1.$ During the first year of operations, the following plant asset expenditures and receipts were recorded in random order:

$\backslash$table$[[$Debit$],[1.$ Cost of filling and grading the land,Php$6,600],[2.$ Full payment to building contractor,$780,000],[3.$ Real estate taxes on land paid for the current year,$5,000],[\backslash$table$[[4.$ Cost of real estate purchased as a plant site $($land Php$100,000$ and$],[$building Php$45,000)]],145,000],[5.$ Excavation costs for new building,$35,000],[6.$ Architect's fees on building plan,$10,500],[7.$ Accrued real estate taxes paid at the time of purchase of real estate,$2,800],[8.$ Cost of parking lots and driveways,$14,000],[\backslash$table$[[9.$ Cost of demolishing building to make land suitable for construction of$],[$new building$]],15,000],[10.$ Cost of landscaping on property purchased,$7,200],[11.$ Brokers' commissions on real estate purchased,$7,250],[\backslash$table$[[12.$ Annual insurance coverage for the new building after completion of$],[$the construction$]],5,800],[$Credit$],[13.$ Proceeds from salvage of demolished building,$3,600]]$

Instructions:

Analyze the foregoing transaction using the following column headings. Insert the number of each transaction in the Item column, and then insert the amounts in the other appropriate columns. For amounts entered in the Other Accounts column, also indicate the account titles.

$\backslash$table$[[$Land$,$Building,Other Accounts$]]$