Island Glass makes specialty doors and windows. On July 17, 2024, the company purchased a new piece of equipment with the following costs: a.) purchase price of the equipment: $2,500; b.) delivery: $500; c.) sales tax (refundable) $300; d.) insurance on delivery: $50; e.) installation: $300; f.) repair of machine damaged during installation: $1,000; g.) employee training: $800. The company paid cash for the equipment and all of the related costs. Required: The credit for each of the items above should be cash. In each case identify the account to be debited