E9.2 on page 9-37, with the following modifications:

• Assume a monthly accounting period.
• The following accounts are available in the general ledger: Prepaid Insurance; GST Clearing; Land; Buildings; Equipment; Land Improvements; Interest Expense; Other Expense.
• Assume the sales tax of 5,000 in the first item is GST. All of the other figures given, beginning with Cost 2., are net of GST.
• Add the following cost #10: 30,000 of interest incurred on borrowings to finance construction of the building, where 2,000 was incurred prior to construction, $24,000 was incurred during the nine-month construction period, and 4,000 was incurred after construction was completed.

eldra 5,000 700 E9.2 (LO 1) Bliesmer Electronics incurred the following costs. 1. Sales tax on factory machinery purchased 2. Painting of and lettering on truck immediately upon purchase 3. Installation and testing of factory machinery 4. Real estate broker's commission on land purchased 5. Insurance premium paid for first year's insurance on new truck 6. Cost of landscaping on property purchased 7. Cost of paving parking lot for new building constructed 8. Cost of clearing, draining, and filling land 9. Architect's fees on self-constructed building 2,000 3,500 1,100 7,200 17,900 12,600 10,000 Instructions Indicate to which account Bliesmer would debit each of the costs. UR F9.3 (LO 1) On March 1, 2020, Rollinger Group acquired real estate on which it planned to construct a