(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. 1. Paid $400,000 for a new plant site. 2. Paid $5,000 in legal fees on the purchase of the plant site. 3. Paid $7,500 for grading the plant site. 4. Paid $4,800 to demolish an old building on the plant site; residual materials were sold for $900. 5. Paid $54,000 for a new delivery truck. 6. Paid $200 freight to have the new delivery truck delivered. 7. Paid the $95 motor vehicle licence fee on the new truck. 8. Paid $17,500 for paving the parking lots and driveways on the plant site