Dawn 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.	Cost of real estate purchased as a plant site (land $300,090 and building $30,610)	$ 330,700
2.	Installation cost of fences around property	6,710
3.	Cost of demolishing building to make land suitable for construction of new building	28,990
4.	Excavation costs for new building	13,240
5.	Accrued real estate taxes paid at time of purchase of real estate	3,162
6.	Cost of parking lots and driveways	38,070
7.	Architects fees on building plans	39,490
8.	Real estate taxes paid for the current year on land	7,258
9.	Full payment to building contractor	669,800
		$1,137,420

Credit

10.

Proceeds from salvage of demolished building

$ 11,700

			Other Accounts	Other Accounts
Item	Land	Building	Amounts	Account Title
1	?	?	?	?
2	?	?	?	?
3	?	?	?	?
4	?	?	?	?
5	?	?	?	?
6	?	?	?	?
7	?	?	?	?
8	?	?	?	?
9	?	?	?	?
10	?	?	?	?
	$ ?	?

Accounts Titles: Prepaid Insurance Property Tax Expense License Expense Land Improvements Not Applicable