On July 1, 2011, Petroxy Oil Corporation purchased new equipment from Acme Equipment Company that had a purchase price (including sales tax) of $98,670. Acme charged $2,200 to deliver the equipment and $8,800 to install it at Petroxy Oil's site. Petroxy Oil's accountant provided the payment for the equipment, delivery, and installation to Acme that day. Petroxy Oil had its own master-level employees perform trial runs on the equipment. This took 11 hours, and those employees earn $30 per hour. During the trial runs, there was some damage to one of the walls beside the equipment. Petroxy Oil's maintenance staff repaired the wall. The cost for the maintenance wages was $110. All wages for trial runs and wall repair will be paid at the end of the following week.

All I know is 110 credit to repairs and maintenance

Well you must start by accumulating the costs of the equipment and establishing the asset account.

So the cash account and the accrued wages account figure in this