Identify each item by letter and list the items in columnar form using the 4 column headings: Land, Land Improvements, Building, and Other Accounts. All receipt amounts should be reported in parentheses. For any amounts entered in the Other Accounts column, also indicate the account title for the amounts recorded. Where appropriate, show all calculations leading to the final solution. Use the following data: (a) Money borrowed to pay building contractor (signed a note) (151,250), (b) Payment for construction from note proceeds 151,250, (c) Cost of land fill and clearing 4,400, (d) Delinquent real estate taxes on property assumed by purchaser 3,850, (e) Premium on 6-month insurance policy during construction 3,300, (f) Refund of 1-month insurance premium because construction completed early (550), (g) Architect's fee on building 12,100, (h) Total 137,500 cost of real estate purchased as a plant site comprised of land 100,000, building 25,000, and other costs 12,500, (i) Commission fee paid to real estate agency 4,950, (j) Installation of fences around property 2,200, (k) Cost of razing and removing building 6,050, (l) Proceeds from salvage of demolished building (2,750), (m) Interest paid during construction on money borrowed for construction 7,150, (n) Cost of parking lots and driveways 10,450, (o) Cost of trees and shrubbery planted (permanent in nature) 7,700, (p) Excavation costs for new building 1,650