Allocate Payments and Receipts to Fixed Asset Accounts r use in a wholesale ap 1. Assign esch payment and recept to Land (unlimited ife), Land imgeovements (imited life), Bulding. or other Accourts or selectivg from the corresponding Rem from the dropdown list. trater receipts os 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