Matching - When recording each transaction, use the preferred accounting treatment. For arch case you will have to decide what account to debit from the list. Select only one Part III ( 20 points) Disregard income tax considerations. Each case is unrelated to the others letter for transaction a) Land b) Land Improvements c) Building d) Equipment/Trucks e) Accumulated Depreciation Same expense account 1. A motor in a delivery truck was overhauled (no betterment) at a cost of $6,000. It is expected that this will extend the life of the truck for two years. 2 Machinery was rearranged at a cost of $4,500 cash, in order to improve the flow of production. 3. Maintenance workers spent five days in unloading and setting up a new precision machine in the plant at a cost of $4800. 4. Installed an air conditioning system throughout the building at a cost of $150,000. 5. An improvement, which increased the efficiency of a machine and therefore made the machine better than ever was made at a cost $6,000. 6. Purchased land to expand the parking lot. 7. Pave the parking lot. 8. Change the oil and filter in a delivery truck. 9. The cost to repair a machine that was purchased second hand. The machine was broken prior to the time of purchase. 10. Build an addition onto an existing warehouse