Sub Sandwiches of America made the following expenditures related to its restaurant. Required: Sub Sandwiches of America credits cash for each of these expenditures. Select the account it debits for each. 1. Replaced the heating equipment at a cost of $250,000. 2. Covered the patio area (attached to the building) with a clear plastic dome and enclosed it with glass for use during the winter months. The total cost of the project was $750,000 3. Performed annual building maintenance at a cost of $24,000 4. Paid for annual insurance for the facility at $8,800. 5. Built a new sign above the restaurant, putting the company name in bright neon lights, for $9,900. 6. Paved a gravel parking lot at a cost of $65,000