The transactions that follow are expenditures related to property, plant, and equipment:

For each of the transactions, indicate the title of the account that you think should be debited in recording the transaction.

Replaced fleet of gasoline$-$powered delivery trucks with electric$-$powered trucks at a cost of $$201,300.$

Paid legal fees of $$10,270$ to acquire land.

Painted the delivery trucks with the company logo at a cost of $$1,880$ each.

Installed charging stations to power delivery trucks for $$10,270.$

Expenditures totalling $$25,280$ were incurred to replace the batteries of the electric$-$powered vehicles.

Incurred expenditures of $$14,890$ to repave the parking lot.

Paid $$2,660$ to insure the delivery vehicles for one year.

A total of $$5,240$ was spent to replace the building's heating system.

Installed solar panels on the roof of the building at cost of $$49,830.$

Loading dock door was vandalized during a protest and subsequently repaired for $$6,830.$