Bliesmer Company incurred the following costs.
1. Sales tax on factory machinery purchased ........... $ 5,000
2. Painting of and lettering on truck immediately upon purchase ... 700
3. Installation and testing of factory machinery .......... 2,000
4. Real estate broker’s commission on land purchased ....... 3,500
5. Insurance premium paid for first year’s insurance on new truck ... 1,100
6. Cost of landscaping on property purchased ........... 7,200
7. Cost of paving parking lot for new building constructed ..... 17,900
8. Cost of clearing, draining, and filling land .......... 12,600
9. Architect’s fees on self-constructed building ......... 10,000

Instructions
Indicate to which account Bliesmer would debit each of the costs.