Bliesmer Electronics incurred the following costs.

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

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1. Sales tax on factory machinery purchased 5,000 2. Painting of and lettering on truck immediately upon purchase 3. Installation and testing of factory machinery 700 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