Depreciation Building Intereat Building mortgage $22,500 Taxes Building and land Gas (heating) expense Lighting expense Maintenance expense 6,875

In a two-storied building, both the floors are occupied by State Bank’s various departments. Building Occupancy Cost is the only account reflecting in the accounts of the bank under departmental accounting system. The several types of occupancy costs recorded in this account for the current period is as follows.

 

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