Explanation:

- Wages Account: This is typically used to record wages paid for regular work done by employees. It relates to operational expenses, not capital expenses.

- Machinery Account: ?? This is a fixed asset account. Costs associated with acquiring and readying machinery for use, including installation, are capitalized here. .

- Installation Account: While the installation is considered here, the costs often are added to the asset's cost rather than a separate account.

- Profit and Loss Account: This account is for income and expenses affecting the income statement. Installation costs of machinery are initially capitalized, not expensed.