The following expenditures and receipts are related to land, land improvements, and buildings that were acquired for use in a business enterprise. The receipts are in parentheses. 1. Money borrowed to pay a building contractor (signed a note), ($274,880) 2. A payment for building construction from note proceeds, $274,880 3. The cost of landfill and clearing, $7,690 4. Delinquent real estate taxes on property, assumed by the purchaser, $6,690 5. A premium on a six-month insurance policy during construction, $5,550 6. Refund of one month's insurance premium because construction was completed early, ($900) 7. An architect's fee on a building, $21,930 8. The cost of real estate purchased as a plant site (land $199,800, building $49,950 ), $249,750 9. A fee paid to a real estate agency for finding the property, $8,560 relating to the land purchase (see 8) 10. The installation of fences around a property, $3,770 11. The cost of razing (demolishing) and removing the building on the plant site (see item 8), $10,800 12. Proceeds from the salvage of the demolished building, ($4,760) 13. Interest paid during construction on money borrowed for construction, $12,900 14. The cost of parking lots and driveways, $18,990 15. The cost of trees that were planted (non-permanent in nature, to be replaced every 20 years), $13,500 16. Excavation costs for new building, $2,720 17. The recoverable GST on the excavation cost, $240 or parentheses e.g. (15,000). If there is no entry in other accounts, select "No Entry" for the account titles.)