(a) The $60 cost of repairing a printer was charged to Equipment. (b) The $4,600 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 $7,400 closing costs associated with the acquisition of land were debited to Miscellaneous Expense. (d) A \$700 charge for transportation expenses on new equipment purchased was debited to Freight-In. Skysong Company was organized on January 1. During the first year of operations, the following expenditures and receipts were recorded in random order in the account, Land. Analyze the foregoing transactions using the following tabular arrangement. Insert the amounts in the appropriate columns and select appropriate account title for transactions falling under other column. (Enter credit transactions with negative sign preceding the number e.g. -45 or parentheses e.g. (45).) 2 3 4 5 6 7 8 9 10 11 12 13 14 5 6 7 8 9 10 11 12 13 14 Totals $ $ $