Allocate Pavmante and Rarainte to Fived Aeeat Amraile 1. Assign each payment and receipt to Land (unlimited life), Land Improvements (limited life), Building, or Other Accounts Enter receipts as negative amounts. 2. Determine the increases to Land, Land Improvements, and Building. 3. Which of the following would be depreciated for the wholesale apparel business? The cost of filling and grading the land acquired as a plant site. The cost of paving the parking lot used by customers of the business. A special assessment paid to city for an extension of the water main to the plant site. Delinquent real estate taxes on the land