For each transaction below, indicate the account to be adjusted. Explain your answers and state any assumptions you make. Architect fees to design building, Battery purchased for truck, cash discount received on payment for equipment, commission paid to real estate agent to purchase land, cost of equipment test run, cost to remodel building, cost to replance manual elevator with automatic elevator, cost or sweage system, equipment assembly expenditure, expenditures for debugging equipment, istallation of air condition