Accounting Question HELP!

The following expenditures are made by a business enterprise for use in operations. Indicate whether they should be capitalized to land, land improvements, buildings, machinery, or equipment. Account Expenditure (a) Factory equipment (b) Contractor fees for building construction (c) Cost of land fill and clearing (d) Delinquent real estate taxes on land assumed by purchaser (e) Premium on 6-month insurance policy during construction (1) Machinery (9) Architect's fee on building (n) Cost of real estate purchased as a factory site (1) Commissions paid for real estate purchased as a factory site 0) Installation of fences around real state purchased as a factory site (k) Cost of razing and removing building on lot purchased as a factory site (1) Bases for machinery (m) Interest paid during construction on money borrowed for construction (n) Cost of parking lots and driveways (0) Cost of trees and shrubbery planted (permanent in nature) () Excavation costs for new building