Earbeats Ltd. made the following expenditures in Fiscal 2021. Please indicate whether each of the following costs should be recorded to the land, building, land improvements, equipment, or other account. If an expenditure is classified as "other," please indicate which account would be more appropriate. Note: If not applicable, you can leave the "Other Account" blank or select "Not Applicable" from the other account drop-down menu. Other Account: Other Account: Other Account: Land Building Land Improvements Equipment Other 5 Other Account: Other Account: Hired a realtor to find a location for new factory Purchased land for a new factory site Land title search fees Closing costs on purchase of land Purchased an old building on the land, which will be demolished Demolition costs to remove the old building Clearing, grading, and filling land Architect's fee for new factory designs Excavation costs to begin construction of new factory Construction costs for new factory Other Account: Not applicable Advertising Amortization Automobile expense Depreciation Insurance Office expenses Postage expense Professional fees Property tax expense Rent Repairs and maintenance Research and development expense Salaries Training Utilities Other Account: e Other Account: Other Account: Other Account: Purchased new equipment Other Account: Other Account: e Other Account: Other Account: Other Account: Poured special foundation for new equipment Shipping costs for new equipment Fixed minor damages to equipment while in transit Assembled and installed new equipment Trained employees how to use new equipment Landscaping and paving around new factory Lighting and fencing Property taxes on new property Insurance on new factory Other Account: Other Account: Other Account: Other Account: Other Account