Tell whether each of the following transactions related to an office building is a revenue expenditure (RE) or a capital expenditure (CE). In addition, indicate whether each transaction is an ordinary repair (OR), an extraordinary repair (ER), an addition (A), a betterment (B), or none of these (N).

1 . The hallways and ceilings in the building are repainted at a cost of $8,300.

2. The hallways, which have tile floors, are carpeted at a cost of $28,000.

3. A new wing is added to the building at a cost of $175,000.

4. Furniture is purchased for the entrance to the building at a cost of $16,500.

5. The air-conditioning system is overhauled at a cost of $28,500. The overhaul extends the useful life of the air-conditioning system by ten years. 6. A cleaning firm is paid $200 per week to clean the newly installed carpets.Lo1