Listed below are costs $($or discounts$)$ to purchase or construct new plant assets. $(1)$ Indicate whether the costs should be expensed or capitalized $($Meaning they are included in the cost of the plant assets on the balance sheet.$)(2)$ For costs that should be capitalized, indicate in which category of plant assets $($Equipment$,$ Building, or Land$)$ the related costs should be recorded on the balance sheet.

$\backslash$table$[[$List$,$Category$],[1.$ Janitorial costs incurred to clean equipment.,$],[2.$ Costs to pay a crew to test new equipment for a day to ensure it was working properly.,$],[3.$ Costs to install needed electrical lines in a new building.,$],[4.$ Fees to perform necessary tests of new equipment.,Capitalized$-$Equipment$],[5.$ Insurance on a new building during its construction.,Capitalized $-$Land$],[6.$ Freight costs necessary to ship the equipment from the manufacturer to the warehouse.,Expensed$],[7.$ Costs to build a base to hold new equipment.,Capitalized$-$Building$],[8.$ Costs to clear and grade land purchased for a new plant.,$]]$