Garrison Company was organized on January 1. During the first year of operations, the following expenditures and receipts were recorded in random order in the account, Land. Analyze the foregoing transactions using the following tabular arrangement. Insert the amounts in the appropriate columns and sele appropriate account title for transactions falling under other column. (Enter credit transactions with negative sign preceding the number es. -45 or parentheses es. (45). Do not enter 0 , leave cells blank when there is no entry/transaction.)