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 narentheces m. Interest paid during construction on money borrowed for construction 14,280 n. Cost of parking lots and driveways 20,100 o. Cost of trees and shrubbery planted (permanent in nature) 13,710 p. Excavation costs for new building 2,880 Improvements Building Building Other Accounts