1. Identify each of the following expenditures as chargeable to (a) Land, (b) Land Improvements, (c) Buildings (d) Machinery and Equipment, or (e) other account (1) Cost of paving parking area for employees and customers. (2) Insurance during construction of building (3) Interest incurred on loan during construction of building. (4) Fee paid for installation of equipment. (5) Special foundation for new equipment acquired (6) Insurance on new equipment while in transit. (7) Freight charges on new equipment (8) Cost of repairing vandalism damage to equipment during installation (9) Sales tax on new equipment. (10) Cost incurred in repairing damage resulting from installation of new equipment. (11) Cost of land fill for building site (12) Cost of lubricating oil purchased for periodic oil changes for equipment (13) Parking lot lighting. (14) Installing a fence around the parking lot. (15) Repainting the trim on a building. (16) Special assessment paid to city for extension of water main to property. (17) Cost of razing and removing the old building on property acquired for a building site. (18) Delinquent real estate taxes assumed by purchaser on property acquired for a building site. (19) Attorney's fee for title search. (20) Architect's fee for building plans and supervision of construction. 2. The following information is for employee Ella Dodd for the week ended March 15. Total hours worked: 48 Rate: $15 per hour, with double time for all hours in excess of 40 Federal income tax withheld: $200 United Fund deduction: $50 Cumulative earnings prior to current week: $6,400 Tax rates: Social security: 6% on maximum earnings of $100,000. Medicare tax: 1.5% on all earnings; on both employer and enployee State unemployment: 3.4% on maximum earnings of $7,000, on employer Federal unemployment: 0.8% on maximum earnings of $7,000, on employer (a) Determine (1) total earnings, (2) total deductions, and (3) cash paid. (b) Determine each of the employers payroll taxes related to the earnings of Robert Ellis for the week ended March 15