The following expenditures and receipts are related to land, land improvements, and buildings acquired for use in a business enterprise. The receipts are enclosed in parentheses.

a$.$ Money borrowed to pay building contractor $($signed a note$)$

b$.$ Payment for construction from note proceeds

c$.$ Cost of land fill and clearing

d$.$ Delinquent real estate taxes on property assumed by purchaser

e$.$ Premium on $6-$month insurance policy during construction

f$.$ Refund of $1-$month insurance premium because construction completed early

g$.$ Architect's fee on building

h$.$ Cost of real estate purchased as a plant site $($land $$206,800$ and building $$55,900)$

i$.$ Commission fee paid to real estate agency

j$.$ Installation of fences around property

k$.$ Cost of razing and removing building

I. Proceeds from salvage of demolished building

m$.$ Interest paid during construction on money borrowed for construction

$.$ Cost of parking lots and driveways

o$.$ Cost of trees and shrubbery planted $($permanent in nature$)$

p$.$ Excavation costs for new building

$$(276,500)$

$276,500$

$11,220$

$8,340$

$12,090$

$(2,015)$

$27,040$

$262,700$

$9,620$

$4,030$

$10,130$

$(4,910)$

$13,700$

$17,690$

$14,080$

$2,950$

IDENTIFY EACH ITEM BY LETTER AND LIST THE ITEMS IN COLUMNAR FORM $,$ using the headings shown below. All receipt amounts should be reported in parantheses.

Land Land improvements building blank other accounts