A company made the following expenditures related to its restaurant:

1. Replaced the heating and air conditioning equipment a cost of $15,000.

2. Remodeled the restaurant building. The total cost of the project was $150,000.

3. Performed annual building maintenance at a cost of $47,000.

4. Paid annual insurance premium on the property for the coming year, $7,700.

5. Purchased a new delivery truck, $22,500.

6. Landscaped the property and added outdoor lights, $9,000.

Required:

Assume the company credits cash for each of these expenditures. Indicate the account to be debited for each of these expenditures.