Carla Vista Company was organized on January $1.$ During the first year of operations, the following expenditures and receipts were recorded in random order.

Debits

$1.$ Cost of real estate purchased as a plant site $($land and building$)$

$$148,000$

$2.$ Accrued real estate taxes paid at the time of the purchase of the real estate

$5,400$

$3.$ Cost of demolishing building to make land suitable for construction of a new building

$10,900$

$4.$ Architect's fees on building plans

$14,900$

$5.$ Excavation costs for new building

$44,000$

$6.$ Cost of filling and grading the land

$5,900$

$7.$ Insurance and taxes during construction of building

$6,900$

$8.$ Cost of repairs caused by a small fire shortly after completion of building

$7,900$

$9.$ Interest paid during the year, of which $$52,500$ pertains to the construction period

$91,000$

$10.$ Full payment to building contractor

$973,000$

$11.$ Cost of parking lots and driveways

$36,900$

$12.$ Real estate taxes paid for the current year on the land $5,400$

Total Debits

$$1,350,200$

Credits

$13.$ Proceeds from salvage of demolished building

$$4,900$

Total Credits

$$4,900$

Analyze the foregoing transactions using the following tabular arrangement. Insert the amounts in the appropriate columns and select appropriate account title for transactions falling under other column. $($Enter credit transactions with negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Item

Land

Buildings

Other

Account Title