Auto Shop, Inc., incurred the following costs in acquiring plant assets:

a. Purchased land with a $100,000 down payment and signed a $75,000 note payable for the balance.

b. Delinquent property tax of $2,500 and legal fees of $1,000 had to be paid before the land could be purchased.

c. $12,000 was paid to demolish an unwanted building on the land.

d. Architect fee of $7,000 was paid for the design of a new office building.

e. An office building was constructed at a cost of $500,000. A long-term note payable was used to pay for the cost.

f. $17,500 was paid for fencing around the new building. $55,000 was paid for paving the parking lot by the new building.

g. $20,000 was paid for lights in the new parking lot.

h. $10,000 was paid for a sprinkler system for the bushes and grass.

Required:

Prepare journal entries for the above transactions. Explanations are not required.