This account represents the cost of adjoining land which the concern thought it wise to buy and for which it paid in cash upon receiving a deed. As this land is included in the general plat, it seemed most convenient to carry it in this manner. Account No. 52, Kingslake Lots, is also a real estate account and represents the cost of a number of residence lots which were platted from a part of this second purchase. Both accounts Nos. 49 and 52 are therefore real estate accounts and are carried out in that column.