ABC Company incurred the following costs.

Sales tax on factory machinery purchased $$5,000$

Painting of and lettering on truck immediately upon purchase $700$

Installation and testing of factory machinery $2,000$

Real estate broker's commission on land purchased $3,500$

Insurance premium paid for first year's insurance on new truck $1,100$

Cost of landscaping on property purchased $7,200$

Cost of paving parking lot for new building constructed $17,900$

Cost of clearing, draining, and filling land $12,600$

Architect's fees on self$-$constructed building $10,000$ Instructions:

Indicate to which account ABC would debit each of the costs and reflect the entries.