The following expenditures relating to plant assets were made by Glenn Company during the first 2 months of 2022. Opposite each of the following transactions indicate the account title to which each expenditure should be debited.

No.		Expenditures		Plant Assets
1.		Paid $7,000 of accrued taxes at the time the plant site was acquired.		select the account title Land ImprovementsLicense ExpenseAdvertising ExpenseLandEquipmentPrepaid InsuranceBuildings
2.		Paid $200 insurance to cover a possible accident loss on new factory machinery while the machinery was in transit.		select the account title Land ImprovementsPrepaid InsuranceLicense ExpenseBuildingsLandAdvertising ExpenseEquipment
3.		Paid $850 sales taxes on a new delivery truck.		select the account title Prepaid InsuranceEquipmentLandLand ImprovementsAdvertising ExpenseBuildingsLicense Expense
4.		Paid $21,000 for parking lots and driveways on the new plant site.		select the account title LandEquipmentAdvertising ExpenseLand ImprovementsLicense ExpensePrepaid InsuranceBuildings
5.		Paid $250 to have the company name and slogan painted on the new delivery truck.		select the account title Land ImprovementsLicense ExpensePrepaid InsuranceLandEquipmentAdvertising ExpenseBuildings
6.		Paid $8,000 for installation of new factory machinery.		select the account title Prepaid InsuranceLandBuildingsLicense ExpenseAdvertising ExpenseLand ImprovementsEquipment
7.		Paid $900 for a 2-year accident insurance policy on the new delivery truck.		select the account title LandLand ImprovementsEquipmentAdvertising ExpensePrepaid InsuranceBuildingsLicense Expense
8.		Paid $75 motor vehicle license fee on the new truck.