On March 1, 2022, Wildhorse Company acquired real estate, on which it planned to construct a small office building, by paying $90,000 in cash. An old warehouse on the property was demolished at a cost of $8,400; the salvaged materials were sold for $4,500. Additional expenditures before construction began included $2,700 attorney's fee for work concerning the land purchase, $6,800 real estate broker's fee, $10,600 architect's fee, and $19,300 to put in driveways and a parking lot.

1) For each cost not used in previous part, indicate the account to be debited.