A sandwich shop made the following expenditures related to its restaurant. The company credits cash for each of the expendatures. Indicate the account to be debited for each of these expenditures.

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. Building Equipment Equipment (or Building) Land improvements Maintenance expense Prepaid insurance