Determine property, plant, and equipment costs.

(LO1), C

Adama Company incurred the following costs.

1. Sales tax on factory machinery purchased

$5,000

2. Painting of and lettering on truck immediately upon purchase

700

3. Installation and testing of factory machinery

2,000

4. Real estate broker's commission on land purchased

3,500

5. Insurance premium paid for first year's insurance on new truck

880

6. Cost of landscaping on property purchased

7,200

7. Cost of paving parking lot for new building constructed

17,900

8. Cost of clearing, draining, and filling land

13,300

9. Architect's fees on self-constructed building

10,000

Instructions

Indicate the title of the account that would be increased for each expenditure.