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Diaz Company was organized on January 1. During the first year of operations, the following plant asset expenditures and receipts were recorded in random order.

Instructions

Analyze the foregoing transactions using the following column headings. Insert the number of each transaction in the Item space, and insert the amounts in the appropriate columns. For amounts entered in the Other Accounts column, also indicate the account titles. 
Item Land Building OtherAccounts  

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