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$)$

b$.$ Payment for construction from note proceeds

c$.$ Cost of land fill and clearing

d$.$ Delinquent real estate taxes on property assumed by purchaser

e$.$ Premium on $6-$month insurance policy during construction

f$.$ Refund of $1-$month insurance premium because construction completed early

g$.$ Architect's fee on building

h$.$ Cost of real estate purchased as a plant site $($land $$208,700$ and building $$50,700)$

i$.$ Commission fee paid to real estate agency

j$.$ Installation of fences around property

k$.$ Cost of razing and removing building

I. Proceeds from salvage of demolished building

m$.$ Interest paid during construction on money borrowed for construction

n$.$ Cost of parking lots and driveways

$0.$ Cost of trees and shrubbery planted $($permanent in nature$)$

p$.$ Excavation costs for new building

$$(283,900)$

$283,900$

$11,400$

$7,100$

$9,060$

$(1,510)$

$26,250$

$259,400$

$8,550$

$4,330$

$10,190$

$(4,960)$

$13,640$

$20,500$

$14,610$

$3,240$

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 a mounts using either a negative sign preceding the number e$\mathrm{.}8.-45$ or parentheses e$.$g$.(45).$ If no entry is required in other accounts, select $"$No Entry" for the account titles.$)$