Costs incurred by Mills Company that relate to its property, plant, and equipment assets might be recorded in one of the five following classes of accounts: an expense account an accumulated depreciation account a land account a building account an equipment account Required: For each of the costs identified below, indicate the type of account in which the cost should be recorded by placing the appropriate letter in the space provided. The legal fees associated with the acquisition of land. The cost of replacing the engine in a truck when the cost of the old engine is not known. The cost of replacing an oil furnace with an electric furnace. The cost of a new addition to a warehouse that will be used to store inventory. The cost of renovating a recently purchased ten-year-old office building. The materials and labor costs incurred in testing a new piece of equipment. The costs of tuning, lubricating, and tire rotation on a fleet of delivery trucks. The additional costs in the construction of a building due to a small fire that a occurred during the construction period