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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.,Category$],[2.$ Costs to unpack and assemble new equipment.,$],[3.$ Construction costs for a new building to be used in operations.,$],[4.$ Freight costs necessary to ship the equipment from the manufactyrer to the warehouse.,$],[5.$ Costs to clear and grade land purchased for a new plant.,$],[6.$ Janitorial costs incurred to clean equipment.,$],[7.$ Costs to lay foundation for a new building.,$],[8.$ Costs to build a base to hold new equipment.,$]]$