Adama Company incurred the following costs. Indicate to which account Adama would debit each of the costs.

1.		Sales tax on factory machinery purchased		$ 5,000		Select the account to be debited EquipmentPrepaid InsuranceBuildingLandLand Improvements
2.		Painting of and lettering on truck immediately upon purchase		700		Select the account to be debited LandPrepaid InsuranceEquipmentBuildingLand Improvements
3.		Installation and testing of factory machinery		2,000		Select the account to be debited Prepaid InsuranceBuildingLandEquipmentLand Improvements
4.		Real estate brokers commission on land purchased		3,500		Select the account to be debited LandLand ImprovementsPrepaid InsuranceBuildingEquipment
5.		Insurance premium paid for first years insurance on new truck		880		Select the account to be debited LandEquipmentPrepaid InsuranceLand ImprovementsBuilding
6.		Cost of landscaping on property purchased		7,200		Select the account to be debited EquipmentLand ImprovementsLandBuildingPrepaid Insurance
7.		Cost of paving parking lot for new building constructed		17,900		Select the account to be debited Land ImprovementsLandBuildingPrepaid InsuranceEquipment
8.		Cost of clearing, draining, and filling land		13,300		Select the account to be debited Prepaid InsuranceLandLand ImprovementsBuildingEquipment
9.		Architects fees on self-constructed building		10,000