Allocate Payments and Receipts to Fixed Asset Accounts

The following payments and receipts are related to land, land improvements, and buildings acquired for use in a wholesale apparel business. The receipts are identified by an asterisk.

a.	Architect's and engineer's fees for plans and supervision		51,900
b.	Cost of filling and grading land		20,700
c.	Cost of removing building purchased with land in (e)		5,900
d.	Cost of paving parking lot to be used by customers		17,900
e.	Cost of real estate acquired as a plant site: Land ($377,100) and Building ($35,800)		412,900
f.	Cost of repairing windstorm damage during construction		6,500
g.	Cost of repairing vandalism damage during construction		2,900
h.	Cost of trees and shrubbery planted		10,700
i.	Delinquent real estate taxes on property, assumed by purchaser		14,100
j.	Fee paid to attorney for title search		3,600
k.	Finder's fee paid to real estate agency		1,200
l.	Interest incurred on building loan during construction		44,300
m.	Money borrowed to pay building contractor		884,300	*
n.	Payment to building contractor for new building		942,800
o.	Proceeds from insurance company for windstorm and vandalism damage		7,100	*
p.	Premium on one-year insurance policy during construction		5,000
q.	Proceeds from sale of salvage materials from old building		3,500	*
r.	Refund of premium on insurance policy (p) canceled after 11 months		470	*
s.	Special assessment paid to city for extension of water main to the property		21,200

Instructions:

1. Assign each payment and receipt to Land (unlimited life), Land Improvements (limited life), Building, or Other Accounts by selecting from the corresponding item from the dropdown list. Enter receipts as negative amounts.

Item	Amount	Account
a.	$fill in the blank 1	LandLand ImprovementsBuildingOther Accounts
b.	$fill in the blank 3	LandLand ImprovementsBuildingOther Accounts
c.	$fill in the blank 5	LandLand ImprovementsBuildingOther Accounts
d.	$fill in the blank 7	LandLand ImprovementsBuildingOther Accounts
e.	$fill in the blank 9	LandLand ImprovementsBuildingOther Accounts
f.	$fill in the blank 11	LandLand ImprovementsBuildingOther Accounts
g.	$fill in the blank 13	LandLand ImprovementsBuildingOther Accounts
h.	$fill in the blank 15	LandLand ImprovementsBuildingOther Accounts
i.	$fill in the blank 17	LandLand ImprovementsBuildingOther Accounts
j.	$fill in the blank 19	LandLand ImprovementsBuildingOther Accounts
k.	$fill in the blank 21	LandLand ImprovementsBuildingOther Accounts
l.	$fill in the blank 23	LandLand ImprovementsBuildingOther Accounts
m.	$fill in the blank 25	LandLand ImprovementsBuildingOther Accounts
n.	$fill in the blank 27	LandLand ImprovementsBuildingOther Accounts
o.	$fill in the blank 29	LandLand ImprovementsBuildingOther Accounts
p.	$fill in the blank 31	LandLand ImprovementsBuildingOther Accounts
q.	$fill in the blank 33	LandLand ImprovementsBuildingOther Accounts
r.	$fill in the blank 35	LandLand ImprovementsBuildingOther Accounts
s.	$fill in the blank 37	LandLand ImprovementsBuildingOther Accounts