Ayayai Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order. Debit 1. Cost of filling and grading the land $ 3,000 2. Full payment to building contractor 688,500 3. Real estate taxes paid for the current year on land 5,500 4. Cost of real estate purchased as a plant site (land $106,500 and building $48,000) 154,500 5. Excavation costs for new building 36,000 6. Architect's fees on building plans 13,000 7. Accrued real estate taxes paid at time of purchase of land 2,000 8. Cost of parking lots and driveways 15,000 9. Cost of demolishing building to make land suitable for construction of new building 25,000 $942,500 Credit 10. Proceeds from salvage of demolished building $ 3,500 Item Land Buildings Other Accounts 1. $ $ $ 2. 3. 4. 5. 6. 7. 8. 9. 10. $ $