E$9-2$B Lucas Company incurred the following costs.

Installation and testing of factory machinery

Painting of and lettering on truck immediately upon purchase

Sales tax on factory machinery purchased

Cost of landscaping on property purchased

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

Broker's commission on land purchased

Cost of paving parking lot for new building constructed

Architect's fees on self$-$constructed building

Cost of clearing, draining, and filling land

Instructions

$$3,000$

$1,050$

$7,500$

$10,800$

$1,200$

$5,250$

$17,900$

$15,000$

$20,000$

Indicate to which account Lucas would debit each of the costs.