Paper size Letter Print \begin{tabular}{|c|c|c|c|c|} \hline Item & Land & \begin{tabular}{l} Land \\ Improvements \end{tabular} & Building & Furniture \\ \hline a. & & & & \\ \hline b. & & & & \\ \hline c. & & & & \\ \hline d. & & & & \\ \hline e. & & & & \\ \hline f. & & & & \\ \hline g. & & & & \\ \hline h. & & & & \\ \hline i. & & & & \\ \hline j. & & & & \\ \hline k. & & & & \\ \hline I. & & & & \\ \hline m. & & & & \\ \hline n. & & & & \\ \hline o. & & & & \\ \hline p. & & & & \\ \hline q. & & & & \\ \hline Totals & & & & \\ \hline \end{tabular} debits first, then credits. Select the explanation on the last line of the journal entry table.) \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline \multirow[t]{7}{*}{ Dec. 31} & (1) & & \\ \hline & (2) & & \\ \hline & (3) & & \\ \hline & (4) & & \\ \hline & (5) & & \\ \hline & (6) & & \\ \hline & (7) & & \\ \hline \end{tabular} 1: Financial Data a. Purchase price of three acres of land b. Delinquent real estate taxes on the land to be paid by Airline Parking c. Additional dirt and earthmoving d. Title insurance on the land acquisition e. Fence around the boundary of the property f. Building permit for the building g. Architect's fee for the design of the building h. Signs near the front of the property i. Materials used to construct the building $82,000 6,100 9,000 3,300 9,600 1,200 20,000 9,100 217,000 (1) O Accumulated Depreciation-Building Accumulated Depreciation-Furniture Accumulated Depreciation-Land (2) Accumulated Depreciation-Building Accumulated Depreciation-Furniture Accumulated Depreciation-Land (3) Accumulated Depreciation-Building Accumulated Depreciation-Furniture Accumulated Depreciation-Land (4) Accumulated Depreciation-Building Accumulated Depreciation-Furniture Accumulated Depreciation-Land (5) Accumulated Depreciation-Building Accumulated Depreciation-Furniture Accumulated Depreciation-Land (6) Accumulated Depreciation-Building Accumulated Depreciation-Furniture Accumulated Depreciation-Land Accumulated Depreciation-Land Improvements Building Cash Furniture Accumulated Depreciation-Land Improvements Building Cash Furniture Accumulated Depreciation-Land Improvements Building Cash Furniture Accumulated Depreciation-Land Improvements Building Cash Furniture Accumulated Depreciation-Land Improvements Building Cash Furniture Accumulated Depreciation-Land Improvements Building Cash Furniture