The followine exnenditures and receints are related to land. Iand imnrovements and hullelines arnuirad far ues in a business 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 recelpt amounts using etther a negative stign preceding the number es. 45 or parentheses es. (45). If no entry is required in other accounts, select "No Entry" for the account titles.)