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Current Attempt in Progress Martinez Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order. Debit Cost of filling and grading the land $ 3,000 2. Full payment to building contractor 695,000 3. Real estate taxes paid for the current year on land 4,500 4. Cost of real estate purchased as a plant site (land $117,500 and building $42,000) 159,500 5. Excavation costs for new building 37,500 6. Architect's fees on building plans 10,500 7. Accrued real estate taxes paid at time of purchase of land 2,500 8. Cost of parking lots and driveways 13,500 9 . Cost of demolishing building to make land suitable for construction of new building 25,500 $951,500 Credit 10. Proceeds from salvage of demolished building $ 4,000 Analyze the transactions using the following table column headings. Enter the amounts in the appropriate columns. (If an amount reduces the account balance then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).) Item Land Buildings Other Accounts 1. $ 300 2. 3. 4. Finviback and Media