Adama Company incurred the following costs. Indicate to which account Adama would debit each of the costs.1. Sales tax on factory machinery purchased$ 5,000 Select the account to be debitedEquipmentPrepaid Improvements2. Painting of and lettering on truck immediately upon purchase700 Select the account to be debitedLandPrepaid Improvements3. Installation and testing of factory machinery2,000 Select the account to be debitedPrepaid Improvements4. Real estate broker’s commission on land purchased3,500 Select the account to be debitedLandLand ImprovementsPrepaid 5. Insurance premium paid for first year’s insurance on new truck880 Select the account to be InsuranceLand ImprovementsBuilding6. Cost of landscaping on property purchased7,200 Select the account to be debitedEquipmentLand Insurance7. Cost of paving parking lot for new building constructed17,900 Select the account to be debitedLand InsuranceEquipment8. Cost of clearing, draining, and filling land13,300 Select the account to be debitedPrepaid InsuranceLandLand 9. Architect’s fees on self-constructed building10,000