Record the above transactions

In 2021, 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 $412,000, paying $92,000 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 $402.000 and $42.000, respectively. The old buildir 16 Paid $8,200 for legal fees on the real estate purchase. 31 Paid $50,000 to demolish the old building to make room for the new plant. Feb. 13 Received $9,200 for residual materials from the demolished building. 28 Graded and filled the land in preparation for the construction for $8,200. Mar. 14 Paid $37,000 in architect fees for the building plans. 31 Paid the local municipality $15,200 for building permits. Apr. 22 Paid excavation costs for the new building of $17,200. Sept. 26 The construction of the building was completed. The full cost was $732,000. Paid $137,000 cash and signed a mortgage payable for the balance. Sept. 30 Purchased a one-year insurance policy for the building. $4,200. Oct. 20 Paved the parking lots, driveways, and sidewalks for $45,000. Nov. 15 Installed a fence for $11,200