The following payments and receipts are related to land, land improvements, and buildings acquired for use in the wholesale apparel business. The receipts are identified by an asterisk. a. Fee paid to the attorney for title search $3,600 b. Cost of real e

1. The payments and receipts can be assigned to the following accounts: a. Other Accounts b. Land c. Other Accounts d. Land e. Building f. Land Improvements g. Other Accounts h. Land Improvements i. Other Accounts j. Building k. Land l. Building m. Building n. Land Improvements o. Land Improvements p. Other Accounts q. Other Accounts r. Building s. Other Accounts 2. The amounts debited to Land, Land Improvements, and Building are as follows: Land: $753,400 Land Improvements: $49,000 Building: $1,635,000 The fee paid to the attorney for title search, cost of real estate acquired as a plant site, and delinquent real estate taxes assumed by the purchaser are all related to the land and therefore are debited to the Land account. The cost of removing building purchased with land, cost of filling and grading land, special assessment paid to the city for extension of the water main to the property, and cost of trees and shrubbery planted are all related to improving the land and therefore are debited to the Land Improvements account. Architect's and engineer's fees for plans for new building, payment to building contractor for new building, interest incurred on building loan during construction, and insurance premiums during construction are all related to the construction of the building and therefore are debited to the Building account. The salvage materials sold, refund of premium on insurance policy, and money borrowed to pay building contractor are not related to the land or building and are debited to other accounts.