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

a.	Fee paid to attorney for title search	$3,200
b.	Cost of real estate acquired as a plant site: Land	335,200
	Building (to be demolished)	31,800
c.	Delinquent real estate taxes on property, assumed by purchaser	18,900
d.	Cost of razing and removing building acquired in B	5,300
e.	Proceeds from sale of salvage materials from old building	3,100*
f.	Special assessment paid to city for extension of water main to the property	12,600
g.	Architects and engineers fees for plans and supervision	46,100
h.	Premium on one-year insurance policy during construction	4,400
i.	Cost of filling and grading land	18,400
j.	Money borrowed to pay building contractor	786,000*
k.	Cost of repairing windstorm damage during construction	5,800
l.	Cost of paving parking lot to be used by customers	15,900
m.	Cost of trees and shrubbery planted	9,500
n.	Cost of floodlights installed on parking lot	1,100
o.	Cost of repairing vandalism damage during construction	2,600
p.	Proceeds from insurance company for windstorm and vandalism damage	6,300*
q.	Payment to building contractor for new building	838,000
r.	Interest incurred on building loan during construction	39,400
s.	Refund of premium on insurance policy (h) canceled after 11 months	367*

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.