The following payments and receipts are related to land, land improvements, and buildings acquired for use in a wholesale apparel business. The receipts are identified by an asterisk.

a.	Architect's and engineer's fees for plans and supervision		46,500
b.	Cost of filling and grading land		18,600
c.	Cost of removing building purchased with land in (e)		5,300
d.	Cost of paving parking lot to be used by customers		16,100
e.	Cost of real estate acquired as a plant site: Land ($338,500) and Building ($32,200)		370,700
f.	Cost of repairing windstorm damage during construction		5,800
g.	Cost of repairing vandalism damage during construction		2,600
h.	Cost of trees and shrubbery planted		9,600
i.	Delinquent real estate taxes on property, assumed by purchaser		12,700
j.	Fee paid to attorney for title search		3,200
k.	Finder's fee paid to real estate agency		1,100
l.	Interest incurred on building loan during construction		39,800
m.	Money borrowed to pay building contractor		793,800	*
n.	Payment to building contractor for new building		846,300
o.	Proceeds from insurance company for windstorm and vandalism damage		6,300	*
p.	Premium on one-year insurance policy during construction		4,500
q.	Proceeds from sale of salvage materials from old building		3,200	*
r.	Refund of premium on insurance policy (p) canceled after 11 months		420	*
s.	Special assessment paid to city for extension of water main to the property		19,000

Instructions:

1. Assign each payment and receipt to Land (unlimited life), Land Improvements (limited life), Building, or Other Accounts by selecting from the corresponding item from the dropdown list. Enter receipts as negative amounts.

Item	Amount	Account
a.		Building
b.		Land
c.		Land
d.		Land Improvements
e.		Land
f.		Other Accounts
g.		Other Accounts
h.		Land Improvements
i.		Land
j.		Land
k.		Land
l.		Building
m.		Other Accounts
n.		Building
o.		Other Accounts
p.		Building
q.		Land
r.		Building
s.		Land

2. Determine the increases to Land, Land Improvements, and Building.

Land	Land Improvements	Building
$	$	$