The following payments and receipts are related to land, and improvements, and buildings acquired TOT UG identified by an asterisk. a Wholesale ceramic business. The receipts are $2,500 a. Fee paid to attorney for title search b. Cost of real estate acquired as a plant site: Land Building (to be demolished) C. Delinquent real estate taxes on property, assumed by purchaser d. Cost of razing and removing building acquired in (b) e. Proceeds from sale of salvage materials from old building f. Special assessment paid to city for extension of water main to the property 9. Architect's and engineer's fees for plans and supervision h. Premium on one-year insurance policy during construction i. Cost of filling and grading land 1. Money borrowed to pay building contractor k. Cost of repairing windstorm damage during construction 1. Cost of paving parking lot to be used by customers 285,000 55,000 15,500 5,000 4,000 29,000 60,000 6,000 12,000 900,000 5,500 32,000 m. Cost of trees and shrubbery planted 11,000 2,000 2,500 n. Cost of floodlights installed on parking lot 0. Cost of repairing vandalism damage during construction p. Proceeds from insurance company for windstorm and vandalism damage 4. Payment to building contractor for new building 7,500 . Interest incurred on building loan during construction 800,000 34,500 500 * S. Refund of premium on insurance policy (h) canceled after 11 months Required: 1. Assign each payment and receipt to Land (unlimited life), Land Improvements (limited life), Building, or Other Accounts. Choose the correct account from the dropdown list for each letter and enter the appropriate amount. Enter receipts as negative amounts using the minus sign