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1 1 a . Paid $ 8 0 , 0 0 0 cash to replace a motor on equipment that extends its useful life by

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a. Paid $80,000 cash to replace a motor on equipment that extends its useful life by four years.
b. Paid $400 cash per truck for the cost of their annual tune-ups.
c. Paid $320 for the monthly cost of replacement filters on an air-conditioning system.
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d. Completed an addition to a building for $450,000 cash.
Classify the above transactions as either a revenue expenditure or a capital expenditure.
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Prepare the journal entries to record the four transactions from part 1.
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Classify the above transactions as either a revenue expenditure or a capital expenditure.
\table[[Transaction,],[a,],[b,],[c,],[d,]]
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