In 2024, Crane Company had the following transactions related to the purchase of a property. All transactions were for cash unless otherwise stated. Jan. 12 Purchased real estate for a future plant site for $401,000, paying $81,000 cash and signing a note payable for the balance. On the site, there was an old building. The fair values of the land and building were $391,000 and $31,000, respectively. The old building will be demolished and a new one built. 16 31 Feb. 13 28 Mar. 14 31 Apr. 22 Sept. 26 Paid $7,100 for legal fees on the real estate purchase. Paid $22,500 to demolish the old building to make room for the new plant. Received $8,100 for residual materials from the demolished building. Graded and filled the land in preparation for the construction for $7,100. Paid $34,250 in architect fees for the building plans. Paid the local municipality $14,100 for building permits. Paid excavation costs for the new building of $16,100. The construction of the building was completed. The full cost was $721,000. Paid $126,000 cash and signed a mortgage payable for the balance. Sept. 30 Purchased a one-year insurance policy for the building. $3,100. Oct. 20 Nov. 15 Paved the parking lots, driveways, and sidewalks for $34,000. Installed a fence for $10,100. make 12 journal entries (a) 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 O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles Debit Credit