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 an account to be debited BuildingLand ImprovementsPrepaid InsuranceLandEquipment
2.		Painting of and lettering on truck immediately upon purchase		700		Select an account to be debited BuildingEquipmentLand ImprovementsLandPrepaid Insurance
3.		Installation and testing of factory machinery		2,000		Select an account to be debited Land ImprovementsEquipmentBuildingLandPrepaid Insurance
4.		Real estate brokers commission on land purchased		3,500		Select an account to be debited EquipmentBuildingLand ImprovementsLandPrepaid Insurance
5.		Insurance premium paid for first years insurance on new truck		880		Select an account to be debited Land ImprovementsEquipmentPrepaid InsuranceLandBuilding
6.		Cost of landscaping on property purchased		7,200		Select an account to be debited EquipmentPrepaid InsuranceLand ImprovementsLandBuilding
7.		Cost of paving parking lot for new building constructed		17,900		Select an account to be debited BuildingLand ImprovementsPrepaid InsuranceLandEquipment
8.		Cost of clearing, draining, and filling land		13,300		Select an account to be debited EquipmentLandPrepaid InsuranceBuildingLand Improvements
9.		Architects fees on self-constructed building		10,000