$($a$)$ The $$45$ cost of repairing a printer was charged to Equipment.

$($b$)$ The $$4,400$ cost of a major engine overhaul was debited to Maintenance and Repairs Expense. The overhaul is expected to increase the operating efficiency of the truck.

$($c$)$ The $$6,400$ closing costs associated with the acquisition of land were debited to Miscellaneous Expense.

$($d$)$ A $$450$ charge for transportation expenses on new equipment purchased was debited to Freight$-$In$.$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$($b$)$

$($c$)$

$($d$)$