E$9\mathrm{.}2($LO $1),$ C Adama 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 Adama would debit each of the costs.

Determine acquisition costs of land.