The following expenditures and receipts are related to land, land improvements, and buildings acquired for use in a business enterprise. The receipts are shown as negative numbers. (a) Money borrowed to pay building contractor (signed a note) ($290,300) (b) Payment for construction from note proceeds 283,700 (c) Cost of land fill and clearing 11,900 (d) Delinquent real estate taxes on property assumed by purchaser 8,700 (e) Premium on 6-month insurance policy during construction 6,200 (f) Refund of 1-month insurance premium because construction completed early (2,100) (g) Architect's fee on building 26,600 (h) Cost of real estate purchased as a plant site (land $200,000 and building $50,000) 250,000 (i) Commission fee paid to real estate agency 9,390 (j) Installation of fences around property 5,700 (k) Cost of razing and removing building 13,900 (l) Proceeds from salvage of demolished building (5,500) (m) Interest paid during construction on money borrowed for construction 14,600 (n) Cost of parking lots and driveways 19,500 (o) Cost of trees and shrubbery planted (permanent in nature) 15,100 (p) Excavation costs for new building 3,700 Identify each item by letter and list the items in columnar form, using the headings shown below. Land Land Improvements Building Other Accounts