VIII 10% Evan Office Company purchased a land site for the purpose of constructing a new office building. Put an X in the appropriate column to show whether each of the following expenditures should be charged to Land, Building, Land Improvements, or some other account, respectively. Land Building Land Improvements Other Account Cost of land site on which an old building was located. Consultant's fee paid to realtor who helped locate the site Cost of tearing down old building. Architect's fees on new building. Cost of construction insurance covering fire and other risks. Cost to tow truck that got mired in the mud during the construction of the building. Cost of paving parking lot for staff and visitors