Write the account that will be debited for each of the following costs: No. Description Account 1 Purchased land for cash to build manufacturing plant. 2 Tore down an old building on the land purchased in No. 1 and sold the scrap. 3 Paid real estate brokers fee on the land purchased. 4 Paid cost of draining, clearing, and filling land. 5 Paid architect for drawing plans for the manufacturing plant. 6 Paid construction company for building the manufacturing plant. 7 Paid cost of paving parking lot. 8 Paid cost of fencing and landscaping. 9 Purchased factory equipment 10 Paid for transportation of factory equipment to the manufacturing plant 11 Paid installation costs of factory equipment 12 Paid costs of testing factory equipment prior to use 13 Paid costs to repair factory equipment after an employee accidentally bumped it with a forklift. 14 Paid maintenance costs of factory equipment after six months use 15 Purchased a one-year insurance policy on the new manufacturing plant and equipment