McArthur, Inc. plans to develop a shopping center. In the first quarter, the following amounts were spent: Acquisition of land $ 18 comma 000 Surveys and legal fees 1 comma 300 Land clearing 500 Fencing 9 comma 000 Install lighting and signage 13 comma 060 What amount should be recorded as the land improvements cost?

Clooney corp. establishes a petty cash fund for $225 and issues a credit card to its office manager. by the end of the month, employees made one expenditure from the petty cash fund (entertainment, $20) and three expenditures with the credit card (postage, $59; delivery, $84; supplies expense, $49).record all employee expenditures, and record the entry to replenish the petty cash fund. the credit card balance will be paid later. (if no entry is required for a transaction/event, select "no journal entry required" in the first account record expenditures from credit card and the petty cash fund.