Oriole Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order.

Expenditures
1.		Excavation costs for new building		$13,745
2.		Architects fees on building plans		37,880
3.		Full payment to building contractor		687,800
4.		Cost of real estate purchased as a plant site (land $265,200 and building $34,000)		299,200
5.		Cost of parking lots and driveways		37,440
6.		Accrued real estate taxes paid at time of purchase of real estate		3,430
7.		Installation cost of fences around property		7,150
8.		Cost of demolishing building to make land suitable for construction of new building		30,700
9.		Real estate taxes paid for the current year on land		6,850
				$1,124,195
Receipts
10.		Proceeds from salvage of demolished building		$ 11,400

Analyze the transactions using the following table column headings. Enter the amounts in the appropriate columns. For amounts in the Other Accounts column, also indicate the account title. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

						Other Accounts
Item		Land		Building		Amounts	Account Title
1		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an account title Prepaid InsuranceLand ImprovementsProperty Tax ExpenseLicense Expense
2		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title License ExpensePrepaid InsuranceProperty Tax ExpenseLand Improvements
3		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Property Tax ExpenseLicense ExpenseLand ImprovementsPrepaid Insurance
4		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Land ImprovementsProperty Tax ExpensePrepaid InsuranceLicense Expense
5		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Prepaid InsuranceProperty Tax ExpenseLand ImprovementsLicense ExpenseNot Applicable
6		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Prepaid InsuranceLicense ExpenseProperty Tax ExpenseLand Improvements
7		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title License ExpenseLand ImprovementsPrepaid InsuranceNot ApplicableProperty Tax Expense
8		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title License ExpenseProperty Tax ExpensePrepaid InsuranceLand Improvements
9		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Not ApplicableLicense ExpenseProperty Tax ExpenseLand ImprovementsPrepaid Insurance
10		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Land ImprovementsLicense ExpenseProperty Tax ExpensePrepaid Insurance
		$enter a total amount		$enter a total amount

Please dont forget the last column on the right " Account Title" choose one for each.