Match the following cost items with these appropriate accounts:

a. Land

b. Land Improvements

c. Buildings

d. Other

_____ Interest cost incurred during building construction.

_____ Back taxes on a purchased plot of land to be used for a building site.

_____ Assessment by the city for the drainage system.

_____ Building permits.

_____ Landscaping shrubs planted after the building has been constructed.

_____ Demolition costs of building on land bought for the plant site.

_____ Interest cost incurred after completion of building construction.

_____ Recording fees for land.

_____ Architect's fees.

_____ Grading and filling building site.

_____ Parking lots.

_____ Fences.