Indicate for Each Transaction Below the Account(s) and Amount(s) That $$\begin{array} { | l | r | r | } \hline \text {Item}& \text {Accounts}& \text {Amounts}\\\hline\end{array}$$

Indicate for each transaction below the account(s) and amount(s) that should be debited and credited.Use abbreviated account titles. $$\begin{array} { | l | r | r | } \hline \text {Item}& \text {Accounts}& \text {Amounts}\\\hline\end{array}$$ (a) Jan. 1, 2001 purchased land with a usable office building. thereon for cash of $\$ 200,000$ . Tax assessment values: Land $\$ 20,000$ : building $\$ 60,000$
(b) Jan. 1, 2001 purchased land for future bldg. site for a cash cost of $\$ 40,000$ ; an old bldg. on this site, appraised at $\$ 2,000$ at the date of purchase, is to be torn down immediately.
(c) Net cash cost of demolishing the old bldg. in (b) above amounted to $\$ 2,000$ .
(d) Cash cost of excavation for basement of the new bldg. (b above) was $\$ 6.000$ .
(e) Lawyers' fees paid in connection with purchase of real estate in (b) $\$ 900$ .
(f) Taxes paid on land purchased in (b) assessed before completion of building. $\$ 300$ .
(g) Factory superintendent's salary for 2001 was $\$ 24,000$ . During 2001, the superintendent spent the first six months supervising construction of the new bldg: the next three months supervising installation of productive machinery in the new bldg, and the last three months supervising operations in the new building.
(h) Cost of grading and paving parking space and walks behind new building, $\$ 9,500$ . (i) Brick work amounting to $900 was performed on the building's exterior.This amount is deemed material and the work is expected to last for 20 years.