The following expenditures and receipts 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) $(282.600) (b) Payment for construction from note proceeds 282,600 (c Cost of land fill and clearing 11,200 (d) Delinquent real estate taxes on property assumed by purchaser 8.870 le) Premium on 6-month insurance policy during construction 10.260 (f) Refund of 1-month insurance premium because construction completed early (1.710) Architect's fee on building 25,770 (h) Cost of real estate purchased as a plant site (land $207,200 and building $52.900) 260,100 (0 Commission fee paid to real estate agency 9.490 0) Installation of fences around property 4,130 ) Cost of razing and removing building 9.910 ) Proceeds from salvage of demolished bullding (5,450) (m) Interest paid during construction on money borrowed for construction 12,710 in) Cost of parking lots and driveways 20,170 lo) Cost of trees and shrubbery planted (permanent in nature) 13,380 (pl Excavation costs for new building 2.940 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 elther a negative sign preceding the number eg 45 or parentheses es (451. I no entry is required in other accounts, select "No Entry for the account titles.) 10 Other Accounts Item Land Building Land Improvements $ $ (a) $ $ d) ) th) 2 999 $ 3 3 3 3 3 3 3 3 (m) lo) p Other Accounts Building $ $