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QS $8-2($Algo$)$ Assigning Costs to plant assets LO C$1$

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Listed below are costs $($or discounts$)$ to purchase or construct new plant assets. $(1)$ Indicate whether the costs should be expensed or capitalized $($Meaning they are included in the cost of the plant assets on the balance sheet.$)(2)$ For costs that should be capitalized, indicate in which category of plant assets $($Equipment$,$ Building, or Land$)$ the related costs should be recorded on the balance sheet.

$\backslash$table$[[$List$],[1.$ Wages paid to train employees to use new equipment.$],[2.$ Fees to perform necessary tests of new equipment.$],[3.$ Construction costs for a new building to be used in operations.$],[4.$ Costs to install necessary lighting in a new building.$],[5.$ Demolition costs to remove an old building on land purchased.$],[6.$ Parking ticket fees incurred by the delivery truck that illegally parked when delivering new equipment.$],[7.$ Janitorial costs incurred to clean equipment.$],[8.$ Insurance on building after construction is complete and it is in use.$]]$