Below are selected entries for Pina Co.:

1.		The $120 cost of repairing a printer was charged to Equipment.
2.		The $6,200 cost of a major engine overhaul was debited to Repairs Expense. The overhaul is expected to increase the operating efficiency of the truck.
3.		The $7,200 closing costs associated with the acquisition of land were debited to Legal Fees Expense.
4.		A $720 charge for transportation costs on new equipment purchased was debited to Delivery Expense.
5.		Freight cost incurred bringing a new piece of equipment to the plant site was charged to Equipment.

For each entry below make a correcting entry if necessary. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
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5.