In $2024,$ Sheridan Company had the following transactions related to the purchase of a property. All transactions were for cash unless otherwise stated.

The old building will be demolished and a new one built.

$16$ Paid $$7,600$ for legal fees on the real estate purchase.

$31$ Paid $$35,000$ to demolish the old building to make room for the new plant.

Feb. $13$ Received $$8,600$ for residual materials from the demolished building.

$28$ Graded and filled the land in preparation for the construction for $$7,600.$

Mar. $14$ Paid $$35,500$ in architect fees for the building plans.

$31$ Paid the local municipality $$14,600$ for building permits.

Apr. $22$ Paid excavation costs for the new building of $$16,600.$

Sept. $26$ The construction of the building was completed. The full cost was $$726,000.$ Paid $$131,000$ cash and signed a mortgage payable for the balance.

Sept. $30$ Purchased a one$-$year insurance policy for the building, $$3,600.$

Oct. $20$ Paved the parking lots, driveways, and sidewalks for $$39,000.$

Nov. $15$ Installed a fence for $$10,600.$

$($a$)$

Record journal entries in the order presented in the problem.$)$

Date

Account Titles

Debit

Credit