The following expenditures and receipts are related to land, land improvements, and buildings acquired for use in a business reported in parentheses. For any amounts entered in the Other Accounts column, also indicate the account title. (Enter receipt amounts using either a negative sign preceding the number e.g. - 45 or parentheses e.g. (45). If no entry is required in other accounts, select "No Entry" for the account titles.) the account titles.) Other Accounts Notes Payable