2121b1b5_re___AccountingExplanation_com__Reasons
[0] Machinery A/c is debited instead of transportation A/c. [Sr. No.] (iii) [Nature of Expenditure] Capital expenditure. [Reasons] 
A machinery purchased is useless until it is brought to the business. As machinery is a fixed asset and transportation paid is an additional cost to the machinery, so it is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons