Briggs Consulting, Inc. incurred the following costs relating to plant assets. Paid $5,000 for sales tax on factory machinery purchased Paid $700 for the painting and lettering on a delivery truck immediately after purchase Paid $2,000 for the installation and testing of factory machinery Paid $3, 500 for real estate broker's commission on land purchased Paid $880 for insurance premium for the first year of insurance on the new delivery truck Paid $7, 200 for new landscaping on the property purchased Paid $17, 900 for a new parking lot on the property purchased Paid $10,000 for architect fees on the design of the new building For each transaction, indicate the account to which each expenditure should be debited. The available accounts are Land, Land Improvements, Building, Machinery, Delivery Equipment, and Prepaid Insurance