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 $296,240 and building $31,160)		$ 327,400
2.		Installation cost of fences around property		7,540
3.		Cost of demolishing building to make land suitable for construction of new building		29,390
4.		Excavation costs for new building		13,960
5.		Accrued real estate taxes paid at time of purchase of real estate		3,779
6.		Cost of parking lots and driveways		36,700
7.		Architects fees on building plans		41,940
8.		Real estate taxes paid for the current year on land		7,130
9.		Full payment to building contractor		685,560
				$1,153,399
Credit
10.		Proceeds from salvage of demolished building		$ 11,600

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).)

land	building	amounts	account title