Accountants distinguish between capital and revenue expenditures for

some types of transactions. The entries for such transactions can be

made to any one of the following accounts:

Balance sheet accounts

a$.$ Land

b$.$ Buildings

c$.$ Land improvements

d$.$ Equipment

e$.$ Trucks

f$.$ Automobiles

g$.$ Accumulated depreciation

Income statement accounts

h$.$ A revenue account

i$.$ An expense account.

Required: For each transaction below, indicate the account to be

adjusted. Explain your answers and state any assumptions

you make.