Moseley Company incurred the following costs

1. Sales tax on factory machinery purchased                                           $ 5,000
2. Painting of and lettering on truck immediately upon purchase                  700
3. Installation and testing of factory machinery                                          2,000
4. Real estate broker’s commission on land purchased                               3,500
5. Insurance premium paid for first year’s insurance on new truck              880
6. Cost of landscaping on property purchased                                             7,200
7. Cost of paving parking lot for new building constructed                       17,900
8. Cost of clearing, draining, and filling land                                            13,300
9. Architect’s fees on self-constructed building                                          10,000

Instructions
Indicate to which account Moseley would debit each of the costs.