For each of the items listed below, indicate whether the cost should be debited to land, buildings, equipment, land improvements, or an expense account.AmountDescription of Expenditure$1.$$$150,000$Acquisition of a piece of land to be used as a building site$2\mathrm{.}3,000$Demolition of a small building on the land, to make way for the new building$3\mathrm{.}7,500$Levelling of the land to prepare it for construction of the new. building$4\mathrm{.}290,000$Construction of the new building$12\mathrm{.}000$Paving of a parking lot beside the building$6,000$Addition of decorative landscaping around the building $($such as planting flowers and ornamental shrubs$)7\mathrm{.}80,000$Purchase of a new piece of equipment$6,000$Sales taxes on the new equipmentIf non$-$recoverableIF GST or HST$9\mathrm{.}3,000$Installation of the new equipment$10\mathrm{.}1,500$Testing and adjustment of the new equipment pronto its usel