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.

1.		Operator controls on equipment were replaced for $6,450, because the original control devices were not adequate.		Land ImprovementsEquipmentVehiclesRepairs and Maintenance ExpenseBuildings
2.		A total of $4,801 was spent for decorative landscaping (such as planting flowers and shrubs).		Repairs and Maintenance ExpenseEquipmentBuildingsVehiclesLand Improvements
3.		A new air conditioning system for the office was purchased for $14,700.		Land ImprovementsEquipmentVehiclesRepairs and Maintenance ExpenseBuildings
4.		Windows broken in a labour dispute were replaced for $2,210.		EquipmentLand ImprovementsRepairs and Maintenance ExpenseBuildingsVehicles
5.		A fee of $1,370 was paid for adjusting and testing new equipment before its use.		EquipmentLand ImprovementsBuildingsVehiclesRepairs and Maintenance Expense
6.		Equipment damaged by a forklift was repaired for $4,670.		Repairs and Maintenance ExpenseVehiclesEquipmentBuildingsLand Improvements
7.		The transmission in a delivery truck was repaired for $2,690.		BuildingsLand ImprovementsRepairs and Maintenance ExpenseVehiclesEquipment
8.		Expenditures totalling $3,150 were incurred to repaint the exterior of the building.		Land ImprovementsRepairs and Maintenance ExpenseEquipmentBuildingsVehicles
9.		Paid $20,000 to convert the companys delivery vehicles from gasoline to propane to increase fuel efficiency.		EquipmentBuildingsLand ImprovementsRepairs and Maintenance ExpenseVehicles
10.		Paid $10,000 to replace the companys light bulbs with more energy-efficient bulbs.		Repairs and Maintenance ExpenseLand ImprovementsBuildingsEquipmentVehicles