The following payments and receipts are related to land, land improvements, and buildings acquired for use in a wholesale apparel business. The asterisk 3. Architect's and engineer's fees for plans and supervision 54,300 b. Cost of filling and grading land 21,700 c. Cost of removing building purchased with land in (e) 6,200 d. Cost of paving parking lot to be used by customers 18,800 e cost of real estate acquired as a plant site: Land ($394,800) and Building (537,500) 432,300 F. Cost of repairing windstorm damage during construction 6,800 Cost of repairing vandalism damage during construction 3,100 h. Cost of trees and shrubbery planted 11,200 Delinquent real estate taxes on property, assumed by purchaser 14,800 J: Fee paid to attorney for title search 3,800 kinder's fee paid to real estate agency 1,300 Interest incurred on building loan during construction 46,400 m. Money borrowed to pay building contractor 925,700 n. Payment to building contractor for new building 986,900 0. Proceeds from insurance company for windstorm and vandalism damage 7,400 5,200 3,700 p. Premium on one-year insurance policy during construction 9. Proceeds from salt of salvage materials from old building Refund of premium on insurance policy (p) canceled after 11 months * Special assessment paid to city for extension of water main to the property 490 22,200 Instructions: 1. Assign each payment and receipt to Land (unlimited Ide), Land Improvements (limited Me), Building, or Other Accounts by selecting from the corresponding tern from the dropdown ist. Enter receipts as negative amounts Item Amount Account 3 a JIJI! 2. Determine the increases to Land, Land Improvements, and Building. Land Land Improvements Building $ 3. Which of the following would be depreciated for the wholesale apparel business