Listed below are certain costs (or discounts) incurred in the purchase or construction of new plant assets. Indicate whether the costs should be expensed or capitalized (included in the cost of the plant assets on the balance sheet) For costs that should be indluded in plant assets, indicate in which category of plant assets (Equipment, Building, or Land) the related costs should be recorded on the balance sheet Category List Event Repair costs to fix new equipment damaged by the crew that unpacked it 1 Costs charged by a third-party to install new equipment into the production line 2 Attorney fees incurred to complete the purchase documents for a new plant warehouse Costs to pay a crew to test new equipment for a day to ensure it was working properly Costs to clear and grade land purchased for a new plant 4. 5 6 Repair costs to fix new equipment damaged by the crew that unpacked it Parking ticket fees incurred by the delivery truck that illegally parked to get lunch for the crew delivering new equipment Capitalized -Building Costs to install electrical lines in a new plant 11E 7 8 m