Venable Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order. 5,000 1. Cost of filling and grading the land 688,000 2. Full payment to building contractor 3. Real estate taxes on land paid for the current year 4,500 158,000 4. Cost of real estate purchased as a plant site (land $116,000 and building $42,000) 5. Excavation costs for new building 39,000 6. Architect's fees on building plans 14,500 7. Accrued real estate taxes paid at time of purchase of real estate 2,500 8. Cost of parking lots and driveways 14,500 9. Cost of demolishing building to make land suitable for construction of new building 25,500 $951,500 Credit 3,500 10. Proceeds from salvage of demolished building Analyze the foregoing transactions using the following column headings Insert the amounts in the appropriate columns. (If an amount reduces the account balance then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000D)