3,500 Determine property, plant, and equipment costs. E9.2 (LO 1), C Adama Company incurred the following costs. 1. Sales tax on factory machinery purchased 5,000 2. Painting of and lettering on 700 truck immediately upon purchase 3. Installation and testing of 2,000 factory machinery 4. Real estate broker's commission on land purchased 5. Insurance premium paid for 880 first year's insurance on new truck 6. Cost of landscaping on 7,200 property purchased 7. Cost of paving parking lot for 17,900 new building constructed 8. Cost of clearing, draining, and 13,300 filling land 9. Architect's fees on self- 10,000 constructed building Instructions Indicate to which account Adama would debit each of the costs. Determine acquisition costs of land. E9.3 (LO 1), AP On March 1, 2022, Boyd , Company acquired real estate, on which it planned to construct a small office building, by paying $80,000 in cash. An old warehouse on the property was demolished at a cost of $8,200; the salvaged materials were sold for $1,700. Additional expenditures before construction began included $1,900 attorney's fee for work concerning the land purchase, $5,200 real estate broker's fee, $9,100 architect's fee, and $14,000 to put in driveways and a parking lot. Instructions a. Determine the amount to be recorded as the cost of the land. b. For each cost not used in part (a), indicate the account to be debited