The following expenditures and receipts are related to land, land improvements, and buildings acquired for use in a business enterprise. Indicate if the amounts belong to land, land improvements, buildings, or another account (see drop down lists). Also, for some problems, you will need to indicate if the amounts will increase or decrease the account. 1. Money borrowed to pay building contractor (signed a note) $275,000 Note Payable 2. Payment for construction of building from note proceeds 275,000 Building 3. Cost of land filling and clearing 8,000 Land 4. Delinquent real estate taxes on property assumed by purchaser 7,000 Land 5. Premium on 6-month insurance policy during construction of building 6,000 Building 6. Refund of 1-month insurance premium because construction completed early 1,000 Decrease Building Cost 7. Architect's fee on building 22,000 Building 8. Cost of real estate purchased as a plant site (land $200,000 and building $50,000). Old building was never intended to be used 250,000 All of it to Land 9. Commission fee paid to real estate agency 9,000 Land 10. Installation of fences around property 4,000 Land