Match the following cost items with these appropriate accounts:
a. Land c. Land Improvements
b. Buildings d. Other
____ 1. Interest cost incurred during building construction.
____ 2. Back taxes on purchased plot of land to be used for building site.
____ 3. Assessment by city for drainage system.
____ 4. Building permits.
____ 5. Landscaping shrubs planted after building has been constructed.
____ 6. Demolition costs of building on land bought for plant site.
____ 7. Interest cost incurred after completion of building construction.
____ 8. Recording fees for land.
____ 9. Architect’s fees.
____ 10. Grading and filling building site.
____ 11. Parking lots.
____ 12. Fences.
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