The following expeniditures and receipts are related to land, land improvements, and buildings acquired for use in a business 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 omounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45). If no entry is required in other accounts, select "No Entry" for the occount titles.)