The following expenditures were incurred by ABC. Inc. I Sales tax on factory machinery purchased. Painting of and lettering on truck immediately upon purchase. Installation and testing of factory machinery. Past due property taxes paid on purchase of land. Cost of paving parking lot for new building constructed. Cost of clearing, dreining and filling land. Architect's fees on construciton of new building. Lubrication of factory machinery after three months use. Excavation costs for new building. 10 Cost of tight towers in parking lot. Required: identify which of the follawing accounts the expenditures above should be charged to: Land Euildng Machinery Land improvements Truck Maintenance and Repairs Expense