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

Expenditures
1.		Excavation costs for new building		$13,155
2.		Architects fees on building plans		42,740
3.		Full payment to building contractor		677,600
4.		Cost of real estate purchased as a plant site (land $283,500 and building $32,600)		316,100
5.		Cost of parking lots and driveways		37,440
6.		Accrued real estate taxes paid at time of purchase of real estate		2,220
7.		Installation cost of fences around property		7,210
8.		Cost of demolishing building to make land suitable for construction of new building		26,200
9.		Real estate taxes paid for the current year on land		7,460
				$1,130,125
Receipts
10.		Proceeds from salvage of demolished building		$ 12,200

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. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

						Other Accounts
Item		Land		Building		Amounts	Account Title
1

2

3

4

5

6

7

8

9

10