In 2021, Sandhill Company had the following transactions related to the purchase of a property. All transactions were for cash unless otherwise stated. Jan. 12 16 Purchased real estate for a future plant site for $409,000, paying $89,000 cash and signing a note payable for the balanc Paid $7,900 for legal fees on the real estate purchase. 31 Paid $42,500 to demolish the old building to make room for the new plant. Feb. 13 Received $8,900 for residual materials from the demolished building. 28 Mar. 14 31 Apr. 22 Sept. 26 Sept. 30 Oct. 20 Nov. 15 Graded and filled the land in preparation for the construction for $7,900. Paid $36,250 in architect fees for the building plans. Paid the local municipality $14,900 for building permits. Paid excavation costs for the new building of $16,900. The construction of the building was completed. The full cost was $729,000. Paid $134,000 cash and signed a mortgage Purchased a one-year insurance policy for the building, $3,900. Paved the parking lots, driveways, and sidewalks for $42,000. Installed a fence for $10,900. (a) Record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not