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 notel $290,400 1 (b) Payment for construction from note proceeds 290,400 (0 Cost of land fill and clearing 11,780 (d) Delinquent real estate taxes on property assumed by purchaser 7,360 (e) Premium on 6-month insurance policy during construction 11,340 in Refund of 1-month Insurance premium because construction completed early (1,890 ) Architect's fee on building 25.900 () Cost of real estate purchased as a plant site and $207.300 and building 557.700 265,000 (0) Commission fee paid to real estate agency 9360 0 Installation of fences around property 3860 d Cost of razing and removing building 10,800 Proceeds from salvage of demolished building 14.910 1 (m) Interest paid during construction on money borrowed for construction 13.290 3 3 5 Cost of parking lots and driveways 17150 fol Cost of trees and shrubbery planted (permanent in naturel 13360 Excavation costs for new building 2710 identify each item by letter and flat the items In columnarform using the headines shown below. All receipt amounts should be 75F Partly sunny A D 252 PM 13/2022