For the year ended December 31, 2018, Carla Vista Ltd. had the following transactions related to the purchase of property. Assume all transactions are for cash unless otherwise stated.

Feb. 7 Purchased real estate for $ 1 million, paying $ 292,700 cash and signing a mortgage payable for the balance. The site had an old building on it and the current values of the land and building were $ 0.9 million and $ 101,400, respectively. The old building will be demolished and a new apartment building will be constructed on the site.

9 Paid legal fees of $ 20,080 on the real estate purchase of February 7.

15 Paid $ 61,670 to demolish the old building and make the land ready for the construction of the apartment building.

16 Received $ 15,880 from the sale of material from the demolished building.

28 Paid $4,000 to grade the land in preparation for the construction of the apartment building.

Mar. 2 Paid architect fees of $ 67,570 to design the apartment building.

July 2 The full cost for construction of the apartment building was $ 2.7 million. Paid $ 732,330 cash and signed a bank loan payable for the balance.

3 Purchased a one-year insurance policy on the finished building for $ 10,830.

Aug. 29 Paid $ 46,700 for the paving of sidewalks and a parking lot for the building.

Record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 7Feb. 9Feb. 15Feb. 16Feb. 28Mar. 2July 2July 3Aug. 29
Feb. 7Feb. 9Feb. 15Feb. 16Feb. 28Mar. 2July 2July 3Aug. 29
Feb. 7Feb. 9Feb. 15Feb. 16Feb. 28Mar. 2July 2July 3Aug. 29