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		50,300
b.	Cost of filling and grading land		20,100
c.	Cost of removing building purchased with land in (e)		5,800
d.	Cost of paving parking lot to be used by customers		17,400
e.	Cost of real estate acquired as a plant site: Land ($365,800) and Building ($34,800)		400,600
f.	Cost of repairing windstorm damage during construction		6,300
g.	Cost of repairing vandalism damage during construction		2,800
h.	Cost of trees and shrubbery planted		10,300
i.	Delinquent real estate taxes on property, assumed by purchaser		13,700
j.	Fee paid to attorney for title search		3,500
k.	Finder's fee paid to real estate agency		1,200
l.	Interest incurred on building loan during construction		43,000
m.	Money borrowed to pay building contractor		857,800	*
n.	Payment to building contractor for new building		914,500
o.	Proceeds from insurance company for windstorm and vandalism damage		6,900	*
p.	Premium on one-year insurance policy during construction		4,800
q.	Proceeds from sale of salvage materials from old building		3,400	*
r.	Refund of premium on insurance policy (p) canceled after 11 months		460	*
s.	Special assessment paid to city for extension of water main to the property		20,600

Instructions:

Item Amount Account a. Building b. Land c. Land d. Land Improvements e. $ Land f. Other Accounts g. Other Accounts h. Land Improvements i. Land j. Land k. $ Land I. Building m. Other Accounts n. . Building o. DUTULDU! Other Accounts p. Building 9. $ Land Building S. Land 2. Determine the increases to Land, Land Improvements, and Building. Land Land Improvements Building