The following expenditures are for a forklift:

1. Rebuilding of the diesel engine, $10,000

2. New tires, $2,000

3. New safety cab, $5,000

4. Replacement of the windshield, $800

5. Training a new operator, $1,600

6. New paint job, $2,000

7. One-year accident insurance policy, $1,110

8. Payment to an operator to reorganize where items were stored in the warehouse to increase efficiency, $2,400.

9. Added air conditioning for the operator's comfort, $2,000.

10. Completed annual maintenance inspection, $500.

Instructions

For each of the transactions listed above, indicate the title of the account that you think should be debited in recording the transaction. Briefly explain your reasoning.