Bhaja Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order.

                                                                Debits
1. Accrued real estate taxes paid at time of purchase of real estate             $ 5,000
2. Real estate taxes on land paid for the current year                                      7,500
3. Full payment to building contractor                                                        500,000
4. Excavation costs for new building                                                            19,000
5. Cost of real estate purchased as a plant site (land $75,000 and
building $25,000)                                                                                        100,000
6. Cost of parking lots and driveways                                                           18,000
7. Architect’s fees on building plans                                                                9,000
8. Installation cost of fences around property                                                  6,000
9. Cost of demolishing building to make land suitable for construction of
new building                                                                                                   17,000
                                                                                                                    $681,500

                                                                Credit
10. Proceeds from salvage of demolished building                                      $ 3,500

Instructions
Analyze the foregoing transactions using the following column headings. Insert the number of each transaction in the Item space, and insert the amounts in the appropriate columns. For amounts entered in the Other Accounts column, also indicate the account title. 

                            Item         Land           Buildings         Other Accounts