If $51,000 cash is paid to buy land, the land is reported on the buyer's balance sheet at $51,000. 1. Display screen 2. Assembly-line supervisor salary 3. Wages for assembly workers 4. Salary of the chief executive officer 5. Glue to hold iPhone cases together 6. Uniforms provided for each factory worker 7. Wages for retail store worker 8. Depreciation (straight-line) on robotic equipment used in assembly