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Crane Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order.

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Crane Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order. 1. $13,810 2 Expenditures Excavation costs for new building Architect's fees on building plans Full payment to building contractor Cost of real estate purchased as a plant site (land 5292.600 and building $34,400) Cost of parking lots and driveways 34.440 3 689.900 327,000 5 28.110 6. Accrued real estate taxes paidat time of purchase of real estate 3,530 7 5.830 Installation cost offences around property Cost of demolishing building to make and suitable for construction of new bullding 8 31.400 9 Real estate taxes paid for the current year on and 5.910 $1,139,930 Analyze the transactions using the following table column headings. Enter the amounts in the appropriate columns. Foramounts in the Other Accounts column, also indicate the account title. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses es (451) a Other Accounts Item Land Building Amounts Account Title 1 $ $ 2 3

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