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. Debit 1. Excavation costs for new building 2. Architect's fees on building plans 3. Full payment to building contractor 4. Cost of real estate purchased as a plant site. The property includes a building which will be demolished to prepare the property for building a new plant. 271,000 5. Cost of parking lots and driveways 6. Accrued real estate taxes paid at time of purchase of land 7. Installation cost of fences around property 8. Cost of demolishing building to make land suitable for construction of new building 9. Real estate taxes paid for the current year on land Credit 10. Proceeds from salvage of demolished building $11,100 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. (If an amount falls into either the Land or Buildings column, enter "Not Applicable" in the account title column. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)