Current Attempt in Progress Sheffield Corp. was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were reww.dedinrandom order Debit Cost of filling and grading the land $ 4,500 Full payment to building contractor 697.000 Real estate taxes on land paid for the current year 4,500 Cost of real estate purchased as a plant site (land $108,000 and building $46,000) Excavation costs for new building 154,000 39,500 14,500 Architect's fees on building plans Accrued real estate taxes paid at time of purchase of real estate 2.500 Cost of parking lots and driveways 13.500 Cost of demolishing building to make land suitable for construction of new building 25.500 $955.500 Credit 10. Proceeds from salvage of demolished building $ 4,000 Analyze the foregoing transactions using the following column headings. Insert the amounts in the appropriate columns. For amounts entered in the Other Accounts column, also indicate the account titles. (If an amount reduces the account balance then enter with a negative sign preceding the number, es -15,000 or parenthesis,es (15,000 Item Land Buildings Other Accounts