The following expenditures relating to PPE assets were made by Zhang Ltd during the first 2 months of 2019. Match the transactions to the account title to which each expenditure should be debited by using the pull down menus.

1.Paid $6,000 of accrued land taxes at time factory site was acquired.

Delivery truckFactory machineryPrepaid insuranceLand improvementsExpensesLand

2.Paid $17,500 for parking lots and driveways on new factory site.

ExpensesFactory machineryPrepaid insuranceLand improvementsDelivery truckLand

3.Paid $550 to have company name and advertising slogan painted on new delivery truck.ExpensesFactory machineryLand improvementsPrepaid insuranceLandDelivery truck

4.Paid $1,100 air conditioning on new delivery truck.Factory machineryPrepaid insuranceExpensesLand improvementsLandDelivery truck

5.Paid $300 insurance to cover possible accident loss on new factory machinery while machinery was in transit.Factory machineryDelivery truckLandPrepaid insuranceExpensesLand improvements

6.Paid $18,000 for installation of new factory machinery.Land improvementsFactory machineryDelivery truckExpensesPrepaid insuranceLand

7.Paid $1,600 for a 1-year accident insurance policy on new delivery truck.Delivery truckLand improvementsLandFactory machineryPrepaid insuranceExpenses

8.Paid $550 motor vehicle registration fee on new truck.ExpensesLand improvementsLandPrepaid insuranceFactory machineryDelivery truck