Indicate where the following items would be shown on a balance sheet.

(a)		A lien that was attached to the land when purchased.		Landscaping CostsBuildingLandService CostLand ImprovementsMachineryVariable OverheadInterest ExpensePurchases
(b)		Landscaping costs.		BuildingLand ImprovementsLandMachineryPurchasesLandscaping CostsVariable OverheadService CostInterest Expense
(c)		Attorneys fees and recording fees related to purchasing land.		MachineryBuildingPurchasesLandscaping CostsVariable OverheadService CostLand ImprovementsLandInterest Expense
(d)		Variable overhead related to construction of machinery.		LandInterest ExpenseBuildingPurchasesLand ImprovementsLandscaping CostsVariable OverheadMachineryService Cost
(e)		A parking lot servicing employees in the building.		BuildingLand ImprovementsMachineryPurchasesVariable OverheadLandService CostInterest ExpenseLandscaping Costs
(f)		Cost of temporary building for workers during construction of building.		Service CostBuildingMachineryPurchasesVariable OverheadLandscaping CostsInterest ExpenseLandLand Improvements
(g)		Interest expense on bonds payable incurred during construction of a building.		LandVariable OverheadService CostMachineryLand ImprovementsPurchasesBuildingInterest ExpenseLandscaping Costs
(h)		Assessments for sidewalks that are maintained by the city.		MachineryLandInterest ExpenseService CostLand ImprovementsBuildingPurchasesLandscaping CostsVariable Overhead
(i)		The cost of demolishing an old building that was on the land when purchased.