Sunland 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 filling and grading the land Full payment to building contractor Real estate taxes on land paid for the current year Cost of real estate purchased as a plant site (land $112,500 and building $40,500) 4. Excavation costs for new building $ 4.000 686,000 6,000 153.000 30.500 14,500 2.500 14.000 26.000 $936,500 Architect's fees on building plans Accrued real estate taxes paid at time of purchase of real estate 8. Cost of parking lots and driveways 9. Cost of demolishing building to make land suitable for construction of new building Credit 10. Proceeds from salvage of demolished building $ 3.000 Analyze the foregoing transactions using the following column headings. Insert the amounts in the appropriate columns. For amounts entered in the Other Accounts column, also indicate the account titles. (If an amount reduces the account balance then enter with a negative sign preceding the number, e.g. - 15,000 or parenthesis, eg. (15,000).) Item Land Buildings Other Accounts