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)		Money borrowed to pay building contractor (signed a note)		$(283,900	)
(b)		Payment for construction from note proceeds		283,900
(c)		Cost of land fill and clearing		11,400
(d)		Delinquent real estate taxes on property assumed by purchaser		7,100
(e)		Premium on 6-month insurance policy during construction		9,060
(f)		Refund of 1-month insurance premium because construction completed early		(1,510	)
(g)		Architects fee on building		26,250
(h)		Cost of real estate purchased as a plant site (land $208,700 and building $50,700)		259,400
(i)		Commission fee paid to real estate agency		8,550
(j)		Installation of fences around property		4,330
(k)		Cost of razing and removing building		10,190
(l)		Proceeds from salvage of demolished building		(4,960	)
(m)		Interest paid during construction on money borrowed for construction		13,640
(n)		Cost of parking lots and driveways		20,500
(o)		Cost of trees and shrubbery planted (permanent in nature)		14,610
(p)		Excavation costs for new building		3,240

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

Item		Land		Land Improvements		Building		Other Non-Property, Plant, and Equipment