Indigo Architecture made the following cash expenditures during its first year in operations:

Cost of real estate purchased as a plant site $($land and building$)$

$$133,900$

Accrued property taxes paid at the time of the purchase of the real estate

$3,300$

Cost of demolishing building to make land suitable for construction of a new building

$10,600$

Architect's fees on building plans

$14,700$

Excavation costs for new building

$26,900$

Cost of filling and grading the land

$2,300$

Full payment to building contractor

$752,600$

Cost of parking lots and driveways

$32,800$

Property taxes paid for the current year on the land

$8,200$

$($a$1)$

Your answer is partially correct.

Record the above transactions. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually.

List all debit entries before credit entries.$)$