The expenditures and receipts below are related to land, land improve enclosed in parentheses. NEXT and buildings acquired for use in a business enterprise. The receipts are (a) Money borrowed to pay building contractor (signed a note (b) Payment for c (c) Cost of land fill and clearing (d) Delinquent real estate taxes on property assumed by purchaser (e) Premium on 6-month insurance policy during (f) Refund of 1-month insurance premium because construction completed early (g) Architect's fee on building (h) Cost of real estate purchased as a plant site (land $204,100 and building $55,800) (i) Commission fee paid to real estate agency (i) Installation of fences around property (k) Cost of razing and removing building () Proceeds from salvage of demolished building (m) Interest paid during dnstruction on money borrowed for construction (n) Cost of parking lots and driveways (o) Cost of trees and shrubbery planted (permanent in nature) (p) Excavation costs for new building $(285,000) 285,000 10,930 ction from note proceeds 8,140 10,680 (1,780) 27,510 259,900 4,100 11,490 (4,660) 12,470 18,760 12,650 2,860 Identify each item by letter and list the items in columnar form, using the headings shown below. All receipt amounts should be reported in parentheses. For any amounts entered in the Other Accounts column, also indicate the account title. (Enter receipt amounts using either a negative sign p number e.g. 45 or parentheses e.g. (45). If no entry is required in other accounts, select "No Entry" for the account titles.) 02