Lucas Company incurred the following costs.

installation and testing of factory machinery $3,000

painting of and lettering on truck immediately upon purchase $1,050

sales tax on factory machinery purchased $7,500

cost of landscaping on property purchased $10,800

insurance premium paid for first year's insurance on new truck $1,200

broker's commission on land purchased $5,250

cost of paving parking lot for new building constructed $17,900

architect's fees on self-constructed building $15,000

cost of cleaning, draining, and filling land $20,000

Instructions: Indicate to which account Lucas will debit each of the costs.