Choices for account title are showed.

Seger Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order. Analyze the transactions using the following table column headings. Enter the amounts in the appropriate columns. For amounts in the Other Accounts column, also indicate the account title. (Please select "Not Applicable" if no account title is suitable. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)