$($b$)$

The following expenditures related to property, plant, and equipment were made by Pascal Company.

For each of the following transactions select the account title that the expenditure should be debited to$.$

Paid $$400,000$ for a new plant site.

Paid $$5,000$ in legal fees on the purchase of the plant site.

Paid $$7,500$ for grading the plant site.

Paid $$4,800$ to demolish an old building on the plant site; residual materials were sold for $$900.$

Paid $$54,000$ for a new delivery truck.

Paid $$200$ freight to have the new delivery truck delivered.

Paid the $$95$ motor vehicle licence fee on the new truck.

Paid $$17,500$ for paving the parking lots and driveways on the plant site.