The expenditures and receipts below are related to land, land improvements, and buildings acquired for use in a business enterprise. The receipts are enclosed in parentheses. (a) (b) (c) (d) (e) (f) (g) (h) (i) 6) (k) (1) (m) (n) (o) (p) Money borrowed to pay building contractor (signed a note) Payment for construction from note proceeds Cost of land fill and clearing Delinquent real estate taxes on property assumed by purchaser Premium on 6-month insurance policy during construction Refund of 1-month insurance premium because construction completed early Architect's fee on building Cost of real estate purchased as a plant site (land $204,200 and building $58,300) Commission fee paid to real estate agency Installation of fences around property Cost of razing and removing building Proceeds from salvage of demolished building Interest paid during construction on money borrowed for construction Cost of parking lots and driveways Cost of trees and shrubbery planted (permanent in nature) Excavation costs for new building $(279,600) 279,600 10,990 8,760 10,980 (1,830) 26,970 262,500 9,420 4,200 11,470 (5,310) 12,360 18,560 14,070 3,250 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. (Enter receipt amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Land Improvements Other Non-Property and Equipmer Item Land Building (a) $ $ $ $