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. 1. 2. 3. 4. 5. 6. 7. 8. 9. Debit Cost of filling and grading the land Full payment to building contractor Real estate taxes paid for the current year on land Cost of real estate purchased as a plant site (land $100,000 and building $45,000) Excavation costs for new building Architect's fees on building plans Accrued real estate taxes paid at time of purchase of land Cost of parking lots and driveways Cost of demolishing building to make land suitable for construction of new building $ 4,000 690,000 5,000 145,000 35,000 10,000 2,000 14,000 25,000 $930.000

Venable Company was organized on January 2. During the first year of operations, the following olant asset expenditures and receipts were recorded in randorn order: Analyze the transactions using the following table column headings. Enter the amounts in the appropriate columns. (If an pmount reduces the occount balance then enter with a negative sisn preceding the number, es 15,000 or parenthesis, eg (15,0001)