Gibbs Manufacturing Co. was incorporated on 1/2/20 but was unable to begin manufacturing activities until 8/1/2020 because new factory facilities were not completed until that date.

The Land and Buildings account at 12/31/20 per the books was as follows.

Extend the amount into the proper column.

No need to use dollar signs or commas.

Date Paid Land Amount Building Amount 1/31/20 2/28/20 4/1/20 Item Amount Land and dilapidated $200,000 building paid in cash Cost of removing 4,000 the building Legal fees with work in connection with 1,500 the building construction Amount received in the sale of 1,800 salvage materials during removal Fire insurance premium payment 5,400 paid Partial payment of new building 210,000 construction 3/1/20 5/1/20 5/1/20 6/1/20 FMV of stock 1,000 shares of $180 Common stock exchanged for the Par Value of purchase of Stock $100 additional track of need to calculate land amt 5/1/20 premium payment 5.400 paid Partial payment of new building 210,000 construction 5/1/20 6/1/20 FMV of stock 1,000 shares of $180 Common stock exchanged for the Par Value of purchase of Stock $100 additional track of need to calculate land amt. 8/1/20 2/1/20 Supervisors salary covering $10,000 management of construction Delinquent real estate taxes on 7,000 property assumed by purchaser Architect's fee on 22,000 building Cost of trees and shrubbery planted 14,000 (permanent in nature) 3/1/20 4/1/20 Date Paid Land Amount Building Amount 1/31/20 2/28/20 4/1/20 Item Amount Land and dilapidated $200,000 building paid in cash Cost of removing 4,000 the building Legal fees with work in connection with 1,500 the building construction Amount received in the sale of 1,800 salvage materials during removal Fire insurance premium payment 5,400 paid Partial payment of new building 210,000 construction 3/1/20 5/1/20 5/1/20 6/1/20 FMV of stock 1,000 shares of $180 Common stock exchanged for the Par Value of purchase of Stock $100 additional track of need to calculate land amt 5/1/20 premium payment 5.400 paid Partial payment of new building 210,000 construction 5/1/20 6/1/20 FMV of stock 1,000 shares of $180 Common stock exchanged for the Par Value of purchase of Stock $100 additional track of need to calculate land amt. 8/1/20 2/1/20 Supervisors salary covering $10,000 management of construction Delinquent real estate taxes on 7,000 property assumed by purchaser Architect's fee on 22,000 building Cost of trees and shrubbery planted 14,000 (permanent in nature) 3/1/20 4/1/20