Record the transactions in debit and credit

Sarasota Architecture made the following cash expenditures during its first year in operations: $1.$

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

$$130,300$

$2.$

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

$4,000$

$3.$

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

$10,900$

$4.$

Architect's fees on building plans

$12,100$

$5.$

Excavation costs for new building

$28,900$

$6.$

Cost of filling and grading the land

$2,900$

$7.$

Full payment to building contractor

$749,500$

$8.$

Cost of parking lots and driveways

$34,500$

$9.$

Property taxes paid for the current year on the land

$4,700$