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

Debit
1.		Cost of real estate purchased as a plant site (land $280,770 and building $28,720)		$ 309,490
2.		Installation cost of fences around property		8,250
3.		Cost of demolishing building to make land suitable for construction of new building		24,120
4.		Excavation costs for new building		14,040
5.		Accrued real estate taxes paid at time of purchase of real estate		2,469
6.		Cost of parking lots and driveways		38,660
7.		Architects fees on building plans		34,380
8.		Real estate taxes paid for the current year on land		7,092
9.		Full payment to building contractor		675,260
				$1,113,761
Credit
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. (Please select "Not Applicable" if no account title is suitable. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)