Indicate whether each of the following expenditures should be classified as land, land improvements, buildings, equipment, or none of these. 1. Parking lots 2. Electricity used by a machine 3. Excavation costs 4. Interest on building construction loan 5 Cost of trial runs for machinery 6. Drainage costs 7. Cost to install a machine 8. Fences 9 Unpaid (past) property taxes assumed 10. Cost of tearing down a building when land and a building on it are purchased