E$10\mathrm{.}2($LO $1),$ C Benedict Company incurred the following costs.

Sales tax on factory machinery purchased

Painting of and lettering on truck immediately upon purchase

Installation and testing of factory machinery

$$5,000$

Real estate broker's commission on land purchased

Insurance premium paid for first year's insurance on new truck $700$

$2,000$

Cost of landscaping on property purchased

$3,500$

$880$

Cost of paving parking lot for new building constructed

$7,200$

Cost of clearing, draining, and filling land

$17,900$

Architect's fees on self$-$constructed building

$13,300$

$10,000$

Instructions

Indicate to which account Benedict would debit each of the costs.

Determine acquisition costs of land.